# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16M: Notification of limit breach or error

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

(1) Paragraph (2) applies where—
(a) a claim for relief is granted; and
(b) any of the following occurs—
(i) the claimant or undertaking lead becomes aware that the eligibility criterion in regulation 16E(1)(b) was not met at the time of the grant of the claim;
(ii) the claimant or undertaking lead becomes aware of an error in the claim for relief; or
(iii) the claimant or undertaking lead becomes aware that relief has been granted in error.
(2) The claimant or undertaking lead must—
(a) notify HMRC as soon as practicable of details of, as the case may be—
(i) the circumstances in which relief was granted despite the eligibility criterion in regulation 16E(1)(b) not being met, including when that first came to the claimant’s or undertaking lead’s attention; or
(ii) the error, including when it first came to the claimant’s or undertaking lead’s attention; and
(b) make the notification in such form, and accompany it with such additional information or documentation, as HMRC may provide by notice.
(3) If required to do so by an HMRC officer by notice, the claimant or undertaking lead must provide to the officer such additional information regarding the matters referred to in paragraph (1)(b) as the officer requires.
(4) Where a relief agent made the claim on behalf of a principal and paragraph (1)(b)(i) applies, the references in paragraphs (2) and (3) to the claimant are to be read as referring to the principal.
(5) Where—
(a) a relief agent made the claim on behalf of a principal; and
(b) the principal becomes aware of a matter described in paragraph (1)(b)(ii) or (iii),
paragraphs (2) and (3) apply to the principal as if the references to the claimant were to the principal.

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