Regulation 16V Repayment or remission – application of Chapter 6F1

(1)

Subject to paragraph (2), this Chapter applies—

(a)

in relation to goods—

(i)

in respect of which a liability to duty chargeable under section 30A(3) of the Act has been incurred and which were not relevant goods for the purposes of Chapter 3 at the time the liability was incurred; or

(ii)

in respect of which a liability to duty chargeable under section 40A(1)(b) of the Act has been incurred;

(b)

where—

(i)

the duty referred to in paragraph (1)(a) has been paid; F2...

(ii)

payment of the duty has been deferred under Article 110 of the UCC F3; or

(F4iii)

the goods are Chapter 5 relief goods.

(2)

This Chapter does not apply in relation to goods where—

(a)

a liability to duty in respect of the goods has been incurred by virtue of Article 79 of the UCC; and

(b)

the condition specified in Article 86(6) of the UCC does not apply.

Annotations

Textual amendments

F1: 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)
F2: Word in reg. 16V(1)(b)(i) omitted (25.5.2026) by virtue of The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(13)(a) (as amended by S.I. 2026/418, regs. 1, 2)
F3: Word in reg. 16V(1)(b)(ii) substituted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(13)(b) (as amended by S.I. 2026/418, regs. 1, 2)
F4: Reg. 16V(1)(b)(iii) inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(13)(c) (as amended by S.I. 2026/418, regs. 1, 2)