# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16X: Time periods for claims


(1) A claim for repayment or remission may be made at any time before the expiry of the period of three years beginning with the later of—
(a) the date on which notification is given, or treated as given, by HMRC of the liability to duty chargeable under section 30A(3) or 40A(1)(b) of the Act; ...
(b) the date on which this Chapter comes into force ; or
(c) in respect of Chapter 5 relief goods, the date on which notification is given by HMRC of the determination to grant the claim for relief (within the meaning of Chapter 5).
(2) Where an appeal was made in respect of the amount of duty to which the claim relates and the appeal has been determined, the period between the commencement and determination of the appeal is to be disregarded for the purposes of determining the period in paragraph (1).
(3) Where, by virtue of force majeure or unforeseeable circumstances, it would be unreasonable to expect a person to make a claim in time, HMRC may, on written request by the person which gives reasons for the request, allow the person to make the claim out of time.

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