Regulation 16I Granting claims for reliefF1I1I2I3
United Kingdom
A claim for relief must be granted by HMRC if—
the eligibility criteria are met; and
the relief, as determined in accordance with paragraphs (2) or (3), is a positive amount.
Where a claim for relief from duty charged under section 30A(3) of the Act is granted, the relief from liability is—
where F2, 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
in any other case, the difference between the liability incurred under section 30A(3) F3of 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.
Where a claim for relief from duty charged under section 40A(1)(b) of the Act is granted, the relief from liability is—
where the goods are chargeable to duty under section 40A(1)(a) F4of the Act, the difference between the liability incurred under section 40A(1)(b) F5of 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
in any other case, full relief.
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
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
- F3
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)
- F4
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)
- F5
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)
Commencement
- I1
Reg. 16I in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
- I2
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))
- I3
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))