Regulation 16Z4 Granting claims for repayment or remissionF1

(1)

A claim for repayment or remission may be granted by HMRC if—

(F2a)

in the case of a claim for remission in respect of Chapter 5 relief goods, HMRC are satisfied that the claim has been made in compliance with this Section; or

(b)

in the case of any other claim for repayment or remission—

(i)

HMRC are satisfied that the claim has been made in compliance with this Section, and

(ii)

the amount to be repaid or remitted, as determined in accordance with paragraph (2) or (3), is a positive amount.

(2)

In relation to a claim for repayment or remission of duty charged under section 30A(3) of the Act, the amount to be repaid or remitted is—

(a)

where, at the time the liability to duty was incurred, the goods would not have been chargeable to duty under regulation 5 if they were goods for the internal market, the amount of duty notified in relation to those goods that has been paid or deferred; and

(b)

in any other case, the difference between the amount of duty paid or deferred in relation to the goods and the amount of duty that would have been chargeable in accordance with regulation 8 if those goods were relevant goods for the purposes of Chapter 3.

(3)

In relation to a claim for repayment or remission of duty charged under section 40A(1)(b) of the Act, the amount to be repaid or remitted is—

(a)

where the goods are chargeable to duty under section 40A(1)(a) F3of the Act, the difference between the amount of duty paid or deferred in relation to those goods and the amount of duty that would have been chargeable in accordance with regulation 14 if those goods were relevant goods for the purposes of Chapter 4; and

(b)

in any other case, the amount of duty notified in relation to the goods that has been paid or deferred.

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: Reg. 16Z4(1)(a)(b) substituted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(20)(a) (as amended by S.I. 2026/418, regs. 1, 2)
F3: Words in reg. 16Z4(3)(a) inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(20)(b) (as amended by S.I. 2026/418, regs. 1, 2)