The Customs (Northern Ireland) (EU Exit) Regulations 2020

[F1Cases where a claim cannot be madeU.K.
This section has no associated Explanatory Memorandum

16Y.  A claim for repayment or remission may not be made in respect of goods—

(a)where—

(i)more than one person incurred a liability to duty under section 30A(3) or 40A(1)(b) in respect of the goods; and

(ii)a claim for repayment or remission has been made by, or on behalf of, one of the persons liable in respect of the goods that has not been withdrawn or treated as withdrawn under regulation 16Z(2)(b),

unless an HMRC officer consents to the making of the further claim;

(b)where—

(i)an appeal has been made in respect of the amount of liability to duty to which the claim would apply; and

(ii)the appeal has not been determined;

(c)where the goods are a catch caught by a vessel which is not a British ship; or

(d)where a claim for the repayment or remission in respect of the goods was previously made and determined unless an HMRC officer consents to the making of the further claim.]

Textual Amendments