Regulation 16Z Claim for remission where duty is paidF1
Paragraph (2) applies where—
a claim for remission F2... has been made which has not been withdrawn or determined; and
a payment is made in respect of the liability which is the subject of the claim.
Where—
the claimant makes the payment, the claim is to be treated as a claim for repayment F3...; or
a person other than the claimant makes the payment, the claim is to be treated as withdrawn,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.
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.
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. 16Z(1)(a) omitted (25.5.2026) by virtue of The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(18)(a) (as amended by S.I. 2026/418, regs. 1, 2)
- F3
Words in reg. 16Z(2)(a) omitted (25.5.2026) by virtue of The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(18)(b) (as amended by S.I. 2026/418, regs. 1, 2)