# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16Z: Claim for remission where duty is paid


(1) Paragraph (2) applies where—
(a) a claim for remission ... has been made which has not been withdrawn or determined; and
(b) a payment is made in respect of the liability which is the subject of the claim.
(2) Where—
(a) the claimant makes the payment, the claim is to be treated as a claim for repayment ...; or
(b) a person other than the claimant makes the payment, the claim is to be treated as withdrawn,
and HMRC must notify the claimant of that fact as soon as practicable after the payment is made.
(3) Where a repayment and remission agent made the claim on behalf of a principal the references in paragraph (2)(a) and (b) to the claimant are to be read as referring to the principal.

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