{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16V",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16V.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/16V",
  "kind": "regulation",
  "number": "16V",
  "heading": "Repayment or remission – application of Chapter 6",
  "text": "(1) Subject to paragraph (2), this Chapter applies—\n(a) in relation to goods—\n(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\n(ii) in respect of which a liability to duty chargeable under section 40A(1)(b) of the Act has been incurred;\n(b) where—\n(i) the duty referred to in paragraph (1)(a) has been paid; ...\n(ii) payment of the duty has been deferred under Article 110 of the UCC ; or\n(iii) the goods are Chapter 5 relief goods.\n(2) This Chapter does not apply in relation to goods where—\n(a) a liability to duty in respect of the goods has been incurred by virtue of Article 79 of the UCC; and\n(b) the condition specified in Article 86(6) of the UCC does not apply.",
  "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": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1605/regulation/16V",
    "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."
}