# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16H: Information and evidence in relation to claims

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

(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 claimant 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 claimant, 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 claimant is to be treated as having made a declaration that the eligibility criterion in regulation 16E(1)(b) is met.

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