{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-regulations-2026/regulation-2/enacted",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-regulations-2026/regulation-2/enacted.json",
  "legislation": "uksi/2026/393",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-regulations-2026/enacted",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020",
  "text": "(1) The Customs (Northern Ireland) (EU Exit) Regulations 2020 are amended as follows.\n(2) In regulation 9 (relief from section 30A duty), in sub-paragraph (a) for “(3)” substitute “(5)”.\n(3) In regulation 16 (relief from section 40A duty), in paragraph (1)(a) for “(4)” substitute “(3)”.\n(4) In regulation 16A (reliefs etc. – interpretation), in the definition of “relief”, at the end insert “of the Act”.\n(5) In regulation 16G (making a claim), in paragraph (2)(a)(i) after “40(1)(b)” insert “of the Act”.\n(6) In regulation 16H (information and evidence in relation to claims)—\n(a) in paragraph (1)(c) for “person making the claim” substitute “claimant”;\n(b) in paragraph (3) for “person who has made the claim” substitute “claimant”; and\n(c) in paragraph (4) for “person making the claim” substitute “claimant”.\n(7) In regulation 16I (granting claims for relief)—\n(a) in paragraph (2)(b) after “30A(3)” insert “of the”; and\n(b) in paragraph (3)(a)—\n(i) after “40A(1)(a)” insert “of the Act”; and\n(ii) after “40A(1)(b)” insert “of the Act”.\n(8) In regulation 16O (liability to duty due to error), in paragraph (1) after “40A(1)” insert “of the Act”.\n(9) In regulation 16P (liability to duty on limit breach), in paragraph (1) after “40A(1)” insert “of the Act”.\n(10) In regulation 16R (agents’ liability) after “40A(1)” insert “of the Act”.\n(11) In regulation 16T (interpretation)—\n(a) after “In this Chapter—” insert—\n“Chapter 5 relief goods” means goods in respect of which a claim for relief made under Chapter 5 has been granted by HMRC but does not include such goods where the original claimant—\nis liable to duty in respect of the goods by virtue of regulation 16O (liability to duty due to error) or 16P (liability to duty on limit breach); or\nwas liable as described in paragraph (a) and paid the duty necessary to discharge that liability;\n;\n(b) for the definition of “claim for remission” substitute—\n“claim for remission” means a claim in respect of goods, made in accordance with Section 2, that—\na liability to duty incurred in respect of those goods be remitted, or\nin the case of Chapter 5 relief goods, that the relief be treated as null and void and the liability to duty incurred in respect of those goods by removal of the relief, or by virtue of regulation 16Z4A(1)(b), be remitted;\n;\n(c) after the definition of “eligibility criteria” insert—\n“interchangeable goods” has the meaning given in regulation 16UA;\n“interchangeable goods claim” means a claim for repayment or remission which relies on paragraph (1A) of regulation 16W to deem the requirement in paragraph (1)(b) of that regulation to be met;\n“original claimant” means the person who made the relevant claim for relief under Chapter 5 or the person who is regarded as having made that claim by virtue of regulation 16C(5);\n;\n(d) in the definition of “repayment and remission reference document”, for “version 1.1 dated 17th May 2024” substitute “version 1.2 dated 23rd March 2026”.\n(12) After regulation 16U (repayment and remission agents) insert—\nInterchangeable goods\n16UA. (1) In this Chapter, “interchangeable goods” are goods which satisfy the requirements of paragraphs (2) to (5).\n(2) The goods must have the same—\n(a) classification code;\n(b) commercial quality; and\n(c) technical characteristics,\nas the goods in respect of which the claim for repayment or remission is being made.\n(3) For the purposes of paragraph (2)(b), goods have the same commercial quality if a reasonable purchaser would consider the goods to be of the same standard as the goods in respect of which the claim for repayment or remission is being made.\n(4) The goods must not fall within a category of goods specified in a notice published by HMRC as excluded for the purposes of this regulation.\n(5) The goods must satisfy any requirements or conditions specified in a notice published by HMRC for the purposes of this regulation.\n(6) HMRC may publish a notice specifying the matters referred to in paragraph (4) or (5).\n(7) In this regulation “classification code” means the first eight digits of the code given to goods in accordance with Union customs legislation.\n.\n(13) In regulation 16V (repayment or remission – application of Chapter 6), in paragraph (1)(b)—\n(a) in paragraph (i) omit “or”,\n(b) for the full stop at the end of paragraph (ii), substitute “; or”, and\n(c) after that paragraph insert—\n(iii) the goods are Chapter 5 relief goods.\n.\n(14) In regulation 16W (making a claim)—\n(a) after paragraph (1) insert—\n(1A) Where the goods in respect of which the claim is being made (“the claim goods”) were mixed with interchangeable goods during the relevant period such that it was impracticable to distinguish any of the claim goods from any of the interchangeable goods (together “the mixed goods”), the requirement in paragraph (1)(b) that the claim goods are within a class described in the repayment and remission reference document may be deemed to be met where—\n(a) a quantity of goods from the mixed goods, which is equal to the quantity of the claim goods, is within a class described in the repayment and remission reference document;\n(b) none of the goods in sub-paragraph (a) have been identified as goods falling within a class described in the repayment and remission reference document in a previous claim for repayment or remission which has been granted by HMRC;\n(c) the claim goods do not fall within a category of goods specified in a notice published by HMRC as excluded for the purposes of this paragraph;\n(d) an HMRC officer is satisfied that—\n(i) the interchangeable goods are goods this Chapter applies in relation to, by virtue of regulation 16V; and\n(ii) the same person has either paid some or all of the duty, or been liable to pay the duty, for all of the mixed goods; and\n(e) the claimant is not prohibited from making the claim by regulation 16WA (interchangeable goods: fit and proper person).\n.\n(b) in paragraph (2) omit “of duty”;\n(c) in paragraph (3)—\n(i) omit “of duty”;\n(ii) omit “, a person who”; and\n(iii) for sub-paragraphs (a) and (b) substitute—\n(a) a person who is liable to pay the duty and has deferred payment under Article 110 of the UCC; or\n(b) in relation to Chapter 5 relief goods, the original claimant.\n;\n(d) after paragraph (5) insert—\n(6) HMRC may publish a notice specifying the categories of claim goods which are excluded from the application of paragraph (1A).\n(7) In this regulation “the relevant period” means the period starting at the time when the claimant incurred a liability to duty under section 30A(3) or 40A(1)(b) of the Act for the goods in respect of which the claim for repayment or remission is being made and ending at the time when the relevant goods met the case relied upon for repayment and remission described in the repayment and remission reference document.\n(8) Where the claim for repayment or remission is made by a repayment and remission agent on behalf of a principal, the reference to the claimant in paragraphs (1A)(e) and (7) is to be read as referring to the principal.\n.\n(15) After regulation 16W (making a claim) insert—\nInterchangeable goods: fit and proper person\n16WA. (1) A person may not make an interchangeable goods claim where the person is subject to a notice given under paragraph (2).\n(2) An HMRC officer may give a notice to a person if, in the opinion of the officer, that person is not a fit and proper person to make an interchangeable goods claim.\n(3) In determining whether to give a notice under paragraph (2), an HMRC officer may take into account—\n(a) whether the person, and any related persons of that person, have been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of the officer is—\n(i) a serious breach having regard to the circumstances and nature of any breach and the number of breaches; and\n(ii) relevant to the suitability of that person to make interchangeable goods claims;\n(b) whether, in the opinion of the officer, the making of an interchangeable goods claim may result in the grant of a claim to which the person is not entitled; and\n(c) any other matters as are specified in a notice published by HMRC.\n(4) A decision by an HMRC officer to give a notice under paragraph (2) is to be treated as—\n(a) a relevant decision for the purposes of Chapter 2 of Part 1 of the Finance Act 1994 (appeals and penalties); and\n(b) an ancillary matter for the purposes of section 16 of that Act (appeals to a tribunal).\n(5) A person who has been given a notice under paragraph (2) may make an application under this paragraph for the notice to be withdrawn, provided that no more than one application under this paragraph may be made in respect of the same notice within the period of one year.\n(6) Where HMRC receives an application under paragraph (5), an HMRC officer may withdraw the notice if the officer is satisfied paragraph (2) no longer applies.\n(7) HMRC may publish a notice specifying the matters referred to in paragraph (3)(c).\n(8) In this regulation—\n“Customs obligation” has the same meaning as in the import duty regulations;\n“related persons” has the meaning given in regulation 128 of the import duty regulations.\n.\n(16) In regulation 16X (time periods for claims), in paragraph (1)—\n(a) omit “and” at the end of sub-paragraph (a);\n(b) for the full stop at the end of sub-paragraph (b) substitute “; or”;\n(c) after sub-paragraph (b) insert—\n(c) in respect of Chapter 5 relief goods, the date on which notification is given by HMRC of the determination to grant the claim for relief (within the meaning of Chapter 5).\n.\n(17) In regulation 16Y (cases where a claim cannot be made)—\n(a) in sub-paragraph (a)(i), after “40A(1)(b)” insert “of the Act”;\n(b) in sub-paragraph (d) omit “the” in the first place it occurs.\n(18) In regulation 16Z (claim for remission where duty is paid)—\n(a) in paragraph (1)(a) omit “of duty”;\n(b) in paragraph (2)(a) omit “of duty”.\n(19) In regulation 16Z1 (information and evidence in relation to claims)—\n(a) in paragraph (1), after sub-paragraph (b) insert—\n(ba) where the claim is an interchangeable goods claim, identify that it is such a claim;\n;\n(b) in paragraph (2), for “person who has made the claim” substitute “claimant”.\n(20) In regulation 16Z4 (granting claims for repayment or remission)—\n(a) in paragraph (1), for sub-paragraphs (a) and (b) substitute—\n(a) in the case of a claim for remission in respect of Chapter 5 relief goods, HMRC are satisfied that the claim has been made in compliance with this Section; or\n(b) in the case of any other claim for repayment or remission—\n(i) HMRC are satisfied that the claim has been made in compliance with this Section, and\n(ii) the amount to be repaid or remitted, as determined in accordance with paragraph (2) or (3), is a positive amount.\n;\n(b) in paragraph (3)(a) after “40A(1)(a)” insert “of the Act”.\n(21) After regulation 16Z4 (granting claims for repayment or remission) insert—\nEffect of grant of claim for remission in respect of Chapter 5 relief goods\n16Z4A. (1) Where HMRC grants a claim for remission in respect of Chapter 5 relief goods—\n(a) the grant of the claim for relief under Chapter 5 in respect of the goods is to be treated as null and void; and\n(b) in the case of duty repaid goods, the claimant becomes liable to duty under section 30A(3) or 40A(1) of the Act, as the case may be, in respect of the goods and that liability to duty is then remitted; or\n(c) in any other case, the liability to duty which is incurred in respect of the goods, as a result of the removal of the relief by sub-paragraph (a) is then remitted.\n(2) The amount of duty to be remitted under paragraph (1)(b) or (c) is the same as the amount of relief removed by paragraph (1)(a) as a result of the claim for relief being treated as null and void.\n(3) In this regulation “duty repaid goods” means goods in respect of which—\n(a) paragraph (1) of regulation 16K (repayment of duty) applies, and\n(b) HMRC has repaid the duty in accordance with that paragraph.\n(4) Where the claim for remission is made by a repayment and remission agent on behalf of a principal, the reference to the claimant in paragraph (1)(b) is to be read as referring to the principal.\n.\n(22) In regulation 16Z8 (repayments due to error), after paragraph (8) insert—\n(9) Where paragraph (2) applies to a grant of a claim for remission in respect of Chapter 5 relief goods, treating the grant of the claim as null and void (to the extent that the claimant was not entitled to the remission) does not alter the effect of regulation 16Z4A(1)(a) or (b) in respect of—\n(a) treating the grant of the claim for relief under Chapter 5 in respect of the goods as null and void, and\n(b) in the case of duty repaid goods, the claimant becoming liable to duty under section 30A(3) or 40A(1) of the Act in respect of the goods.\n.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "enacted",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 25.5.2026 (as amended by S.I. 2026/418, reg. 2), see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2020/1605; relevant amending instruments are S.I. 2020/1629, 2023/618, 2023/958 and 2024/672."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The document titled “Duty Incurred in Northern Ireland – repayment and remission on production of evidence: eligibility criteria and other conditions”, version 1.2 dated 23rd March 2026 was published on 23rd March 2026 and is available at https://www.gov.uk/government/publications/reference-document-for-the-customs-northern-ireland-eu-exit-regulations-2020 or may be inspected free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "“Union customs legislation” is defined in section 37(1) of the Taxation (Cross-border Trade) Act 2018, as amended by paragraph 6 of Schedule 1 to the Taxation (Post-transition Period) Act 2020."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "“HMRC officer” is defined in section 37(1) of the Taxation (Cross-border Trade) Act 2018; see also section 40B(7) which provides for expressions defined in Part 1 of that Act to have the same meaning in provision made by or under sections 40A and 40B of the Act."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/393/regulation/2",
    "retrieved_at": "2026-10-28T21:02:57.447300+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}