# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16R: Agents’ liability

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

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—
(a) the agent acts at a time when the appointment has not been disclosed to HMRC as mentioned in regulation 16C(3);
(b) the agent purports to act on behalf of the principal when the agent has no authority to do so; or
(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.

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