# The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Regulations)
These Regulations amend the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) (“the 2020 Regulations”), in particular, Chapter 5 (reliefs and repayment) and Chapter 6 (repayment or remission of duty on production of evidence) of Part 2 (importation of goods and goods potentially for export) of the 2020 Regulations.
Chapter 5 of Part 2 of the 2020 Regulations provides for relief or repayment of duty charged under section 30A(3) or 40A(1)(b) of the Taxation (Cross-border Trade) Act 2018 (c. 22) where such relief or repayment would not breach de minimis State aid limits. These Regulations make minor amendments to Chapter 5 to correct some minor errors and provide for consistency with other provisions in the 2020 Regulations (they also make some minor amendments to correct errors in Chapters 3, 4 and 6); see paragraphs (2) to (10), (14)(b) and (c)(i), (17), (18), (19)(b) and (20)(b) of regulation 2.
The remaining provisions of these Regulations amend Chapter 6 of Part 2 of the 2020 Regulations. Chapter 6 provides for repayment or remission of duty charged under section 30A(3) or 40A(1)(b) of the Taxation (Cross-border Trade) Act 2018 where goods that entered Northern Ireland ‘at risk’ of entering the European Union are subsequently shown to have met certain criteria to justify the repayment or remission. The amendments provide for two key changes to the Chapter 6 scheme—
The amendments create a link between the Chapter 5 scheme and the Chapter 6 scheme so that a claim may be made under Chapter 6 in respect of goods which have previously been the subject of a successful claim under Chapter 5. The amendments allow for the Chapter 5 claim to be treated as null and void where a Chapter 6 claim is granted; this means the duty in question can be remitted under Chapter 6 and the claimant will no longer be treated as having received State aid under the Chapter 5 relief or repayment provisions.
The amendments introduce a new concept of ‘interchangeable goods’ into the Chapter 6 provisions. The amendments will allow claims for repayment or remission under Chapter 6 to be made where it is not possible to identify individual goods which have been mixed with other goods of the same type for the purposes of linking those goods to a specific import declaration. A claimant will need to provide evidence to satisfy HMRC that the mixed goods are all identical in type and that specific identifiable goods from the group of mixed goods meet the required claim criteria in Chapter 6.
Regulation 2(11) amends regulation 16T of the 2020 Regulations to insert new definitions into Chapter 6 for “Chapter 5 relief goods”, “interchangeable goods”, “interchangeable goods claim” and “original claimant”. It also substitutes the definition of “claim for remission” to include a claim made in respect of Chapter 5 relief goods and it amends the definition of “repayment and remission reference document” to substitute reference to a new version (version 1.2) of the document.
Regulation 2(12) inserts a new regulation 16UA (interchangeable goods) into Chapter 6 of the 2020 Regulations. This new regulation specifies the criteria for determining whether goods can be treated as interchangeable goods for the purposes of a claim under Chapter 6 and it includes a power for HMRC to specify further exclusions and requirements or conditions by way of public notice.
Regulation 2(14) amends regulation 16W of the 2020 Regulations to set out the circumstances in which a claim for repayment or remission may be made by reference to interchangeable goods. The amendments specify the criteria a claim made by reference to interchangeable goods would need to meet in order for the requirements in Chapter 6 to be deemed to be met. The amendments also include a power for HMRC to specify further exclusions by way of public notice.
Regulation 2(15) inserts a new regulation 16WA (interchangeable goods: fit and proper person) into the 2020 Regulations. Paragraph (2) of the new regulation confers a power on HMRC officers to give a notice to a person who is deemed not to be a fit and proper person to make a claim for repayment or remission by reference to interchangeable goods. The new regulation contains various procedural matters; such as considerations which may be taken into account in deciding whether to give a notice under paragraph (2) and provision for the decision to give a notice to be appealed to a tribunal, or for a person subject to such a notice to apply for it to be withdrawn. The new regulation also contains a power for HMRC to specify further matters which may be taken into account in deciding whether to give a notice under paragraph (2) by way of public notice.
Regulation 2(19) amends regulation 16Z1 of the 2020 Regulations to require claims to specify when they are being made by reference to interchangeable goods.
Regulation 2(21) inserts new regulation 16Z4A (effect of grant of claim for remission in respect of Chapter 5 relief goods) into the 2020 Regulations. The new regulation sets out the effect of a successful claim for remission made in respect of Chapter 5 relief goods. In particular, that the original grant of the claim for relief under Chapter 5 is to be treated as null and void and the liability to duty in respect of the goods is then remitted. The regulation also sets out the effect of such a claim in respect of goods where HMRC has previously repaid the duty under regulation 16K.
Other amendments made by these Regulations ensure the new provisions work correctly with existing provisions and in some cases make minor amendments to existing provisions for consistency of approach and to correct minor errors.
Where HMRC publishes a notice referred to in—
new regulation 16UA(4) or (5) of the 2020 Regulations, inserted by regulation 2(12),
new paragraph (1A)(c) of regulation 16W of the 2020 Regulations, inserted by regulation 2(14), or
new regulation 16WA(3)(c) of the 2020 Regulations, inserted by regulation 2(15),
the notice will be published at www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 and may be inspected free of charge at HMRC, 100 Parliament Street, London, SW1B 2BQ.
A Tax Information and Impact Note (TIIN) covering this instrument will be published on the GOV.UK website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2026/393/note (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.