OpenLegislation

Regulation 16H Information and evidence in relation to claimsF1I1I2I3

United Kingdom

(1)

A claim for relief must—

(a)

contain information of a description specified in a notice published by HMRC Commissioners;

(b)

be accompanied by such documents of a description specified in a notice published by HMRC Commissioners; and

(c)

include a declaration by the F2claimant containing statements of a description specified in a notice published by HMRC Commissioners.

(2)

A claim for relief is to be treated as not made unless the claimant provides, to the satisfaction of an HMRC officer, the information, documents and declaration specified in paragraph (1).

(3)

In cases specified in a notice published by HMRC Commissioners, the requirement under paragraph (1)(b) may be met by the F3claimant, or any other person—

(a)

making the documents available for inspection by an HMRC officer; or

(b)

making available to HMRC information of a description specified in the notice (whether electronically or otherwise).

(4)

Where a claim for relief is made in the customs declaration made in respect of the goods, the F4claimant is to be treated as having made a declaration that the eligibility criterion in regulation 16E(1)(b) is met.

Annotations

Textual amendments

F1

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

F2

Word in reg. 16H(1)(c) substituted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(6)(a) (as amended by S.I. 2026/418, regs. 1, 2)

F3

Word in reg. 16H(3) substituted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(6)(b) (as amended by S.I. 2026/418, regs. 1, 2)

F4

Word in reg. 16H(4) substituted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(6)(c) (as amended by S.I. 2026/418, regs. 1, 2)

Commencement

I1

Reg. 16H in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

I2

Reg. 16H 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))

I3

Reg. 16H 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))