{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16R",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16R.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/16R",
  "kind": "regulation",
  "number": "16R",
  "heading": "Agents’ liability",
  "text": "If a relief agent makes a claim for relief on behalf of a principal, the agent is also liable to duty chargeable under section 30A(3) or 40A(1) of the Act arising under regulation 16O in relation to the claim if—\n(a) the agent acts at a time when the appointment has not been disclosed to HMRC as mentioned in regulation 16C(3);\n(b) the agent purports to act on behalf of the principal when the agent has no authority to do so; or\n(c) the agent provides false information in connection with a claim for relief and the agent knew, or ought reasonably to have known, that the information was false.",
  "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. 16R inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(10) (as amended by S.I. 2026/418, regs. 1, 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 16R in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 16R 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. 16R 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/16R",
    "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."
}