# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16Z1: Information and evidence in relation to claims


(1) A claim for repayment or remission must—
(a) identify the case for repayment or remission described in the repayment and remission reference document relied upon;
(b) identify the goods to which the claim relates;
(ba) where the claim is an interchangeable goods claim, identify that it is such a claim;
(c) identify how the eligibility criteria applicable to the claim are met or whether any eligibility criterion has been waived;
(d) contain such information, be accompanied by such documents and evidence and include such declarations as may be specified in a notice published by HMRC.
(2) In such cases as may be specified in a notice published by HMRC, a requirement under paragraph (1)(d) for a claim to be accompanied by specified documents or evidence may be met by the claimant, or any other person—
(a) making the documents or evidence available for inspection by an HMRC officer; or
(b) making available to HMRC information of a description specified in the notice (whether electronically or otherwise).
(3) HMRC may publish a notice specifying the matters referred to in paragraphs (1)(d) and (2).

---
Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/16Z1 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16Z1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.