Regulation 16Y Cases where a claim cannot be madeF1
A claim for repayment or remission may not be made in respect of goods—
where—
more than one person incurred a liability to duty under section 30A(3) or 40A(1)(b) F2of the Act in respect of the goods; and
a claim for repayment or remission has been made by, or on behalf of, one of the persons liable in respect of the goods that has not been withdrawn or treated as withdrawn under regulation 16Z(2)(b),
unless an HMRC officer consents to the making of the further claim;
where—
an appeal has been made in respect of the amount of liability to duty to which the claim would apply; and
the appeal has not been determined;
where the goods are a catch caught by a vessel which is not a British ship; or
where a claim for F3... repayment or remission in respect of the goods was previously made and determined unless an HMRC officer consents to the making of the further claim.
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
Words in reg. 16Y(a)(i) inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(17)(a) (as amended by S.I. 2026/418, regs. 1, 2)
- F3
Word in reg. 16Y(d) omitted (25.5.2026) by virtue of The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(17)(b) (as amended by S.I. 2026/418, regs. 1, 2)