{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16A",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16A.json",
  "legislation": "uksi/2020/1605",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020",
  "path": "regulation/16A",
  "kind": "regulation",
  "number": "16A",
  "heading": "Reliefs etc. – interpretation",
  "text": "In this Chapter—\n“applicable de minimis state aid limit” has the meaning given in regulation 16E(2);\n“claim for relief” means a claim made in accordance with Section 2 that relief be granted in respect of goods;\n“claimant” means a person who makes a claim for relief;\n“customs declaration” has the meaning given in Article 5(12) of the UCC;\n“eligibility criteria” means the criteria described in regulation 16E(1);\n...\n“principal” has the meaning given in regulation 16C(1);\n“relief” means relief, calculated in accordance with regulation 16I, from a liability to duty under section 30A(3) or 40A(1) of the Act;\n“relief agent” has the meaning given in regulation 16C(1);\n“single undertaking”, in relation to a person, has the meaning in the legislation referred to in the sub-paragraph of regulation 16E(2) which applies in relation to that person;\n“undertaking lead” has the meaning given in regulation 16CA.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 16A omitted (12.6.2024) by virtue of The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 7(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 16A inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(4) (as amended by S.I. 2026/418, regs. 1, 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 16A substituted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 7(2)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 16A inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 4; S.I. 2023/1050, reg. 2(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 16A in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 16A in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Reg. 16A in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1605/regulation/16A",
    "retrieved_at": "2026-10-28T22:19:29.879671+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."
}