# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16V: Repayment or remission – application of Chapter 6


(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; ...
(ii) payment of the duty has been deferred under Article 110 of the UCC ; or
(iii) 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.

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