# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16N: Rectification of errors in claim for relief

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

Where a notification of an error in a claim for relief is received by HMRC before the claim for relief is granted or repayment made—
(a) an HMRC officer must correct the claim, or direct the claimant to make the necessary corrections; and
(b) any liability to duty under section 30A(3) or 40A(1) of the Act is determined on the basis of the information contained in the claim for relief as corrected (or required to be corrected) under this regulation.

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