# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16Q: Recovery of duty

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

(1) Paragraph 12 of Schedule 6 to the Act applies to an amount due by way of duty incurred under regulation 16P as if it were an amount due by way of import duty.
(2) The power to recover by virtue of paragraph (1) is subject to the limitation period specified in Article 17 of Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union.
(3) This regulation does not restrict any other way in which duty may be recovered.

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