{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16T",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16T.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/16T",
  "kind": "regulation",
  "number": "16T",
  "heading": "Interpretation",
  "text": "In this Chapter—\n“Chapter 5 relief goods” means goods in respect of which a claim for relief made under Chapter 5 has been granted by HMRC but does not include such goods where the original claimant—\n(a)is liable to duty in respect of the goods by virtue of regulation 16O (liability to duty due to error) or 16P (liability to duty on limit breach); or\n(b)was liable as described in paragraph (a) and paid the duty necessary to discharge that liability;\n“claim for repayment” means a claim in respect of goods, made in accordance with Section 2, that HMRC repay duty paid in respect of a liability incurred in respect of those goods;\n“claim for remission” means a claim in respect of goods, made in accordance with Section 2, that—\n(a)a liability to duty incurred in respect of those goods be remitted, or\n(b)in the case of Chapter 5 relief goods, that the relief be treated as null and void and the liability to duty incurred in respect of those goods by removal of the relief, or by virtue of regulation 16Z4A(1)(b), be remitted;\n“claim for repayment or remission” is to be read in accordance with these definitions;\n“claimant” means a person who makes a claim for repayment or remission;\n“eligibility criteria” means criteria described in the repayment and remission reference document which must be met in relation to a claim for repayment or remission;\n“interchangeable goods” has the meaning given in regulation 16UA;\n“interchangeable goods claim” means a claim for repayment or remission which relies on paragraph (1A) of regulation 16W to deem the requirement in paragraph (1)(b) of that regulation to be met;\n“original claimant” means the person who made the relevant claim for relief under Chapter 5 or the person who is regarded as having made that claim by virtue of regulation 16C(5);\n“principal” has the meaning given in regulation 16U;\n“remitted” means the discharge of a liability to duty, or part of that liability;\n“repayment and remission agent” has the meaning given in regulation 16U;\n“repayment and remission reference document” means the document entitled “Duty incurred in Northern Ireland – repayment and remission on production of evidence: eligibility criteria and other conditions”, version 1.2 dated 23rd March 2026 which—\n(a)describes the eligibility criteria which apply for the purposes of a claim for repayment or remission; and\n(b)describes cases expressed by reference to classes of goods in relation to which a claim for repayment or remission may be made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 6 inserted (30.6.2023) by The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/618), regs. 1, 2(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 16T inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(11)(a) (as amended by S.I. 2026/418, regs. 1, 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 16T substituted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(11)(b) (as amended by S.I. 2026/418, regs. 1, 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 16T inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(11)(c) (as amended by S.I. 2026/418, regs. 1, 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 16T substituted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(11)(d) (as amended by S.I. 2026/418, regs. 1, 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1605/regulation/16T",
    "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."
}