# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16: Relief from section 40A duty

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

(1) Relief from duty charged under section 40A of the Act is to be given in accordance with—
(a) Union customs legislation (as applied to that duty by section 40A(3) of the Act);
(b) provision made by or under the Customs and Excise Duties (General Reliefs) Act 1979 ; ...
(c) regulations 13 and 13A ; and
(d) Chapter 5 (reliefs and repayment).
(2) For the purposes of paragraph (1)(a) relief given in accordance with Union customs legislation is to include relief in respect of cases described in the Personal Property Relief document.
(3) In this regulation “the Personal Property Relief document” means the document entitled “Personal Property Relief”, version 1.0 dated 17th December 2020 which describes cases where a claim for relief may apply, expressed by reference to—
(a) the goods to which the relief applies;
(b) the persons who may be a claimant or consignee for the purposes of the relief; and
(c) the eligibility criteria which apply for the purposes of the relief.

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Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/16 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.