{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16I",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16I.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/16I",
  "kind": "regulation",
  "number": "16I",
  "heading": "Granting claims for relief",
  "text": "(1) A claim for relief must be granted by HMRC if—\n(a) the eligibility criteria are met; and\n(b) the relief, as determined in accordance with paragraphs (2) or (3), is a positive amount.\n(2) Where a claim for relief from duty charged under section 30A(3) of the Act is granted, the relief from liability is—\n(a) where , at the time the liability to duty is incurred, the goods would not be chargeable to duty under regulation 5 if they were goods for the internal market, full relief; and\n(b) in any other case, the difference between the liability incurred under section 30A(3) of the Act and the amount of duty that would have been chargeable in accordance with regulation 8 if the goods were relevant goods for the purposes of Chapter 3.\n(3) Where a claim for relief from duty charged under section 40A(1)(b) of the Act is granted, the relief from liability is—\n(a) where the goods are chargeable to duty under section 40A(1)(a) of the Act, the difference between the liability incurred under section 40A(1)(b) of the Act and the amount of duty that would have been chargeable in accordance with regulation 14 if the goods were relevant goods for the purposes of Chapter 4; and\n(b) in any other case, full relief.",
  "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. 16I(2)(a) inserted (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), reg. 11"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 16I(2)(b) inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(7)(a) (as amended by S.I. 2026/418, regs. 1, 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 16I(3)(a) inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(7)(b)(i) (as amended by S.I. 2026/418, regs. 1, 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 16I(3)(a) inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(7)(b)(ii) (as amended by S.I. 2026/418, regs. 1, 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 16I in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 16I 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. 16I 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/16I",
    "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."
}