{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16Z4A",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16Z4A.json",
  "legislation": "uksi/2020/1605",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020",
  "path": "regulation/16Z4A",
  "kind": "regulation",
  "number": "16Z4A",
  "heading": "Effect of grant of claim for remission in respect of Chapter 5 relief goods",
  "text": "(1) Where HMRC grants a claim for remission in respect of Chapter 5 relief goods—\n(a) the grant of the claim for relief under Chapter 5 in respect of the goods is to be treated as null and void; and\n(b) in the case of duty repaid goods, the claimant becomes liable to duty under section 30A(3) or 40A(1) of the Act, as the case may be, in respect of the goods and that liability to duty is then remitted; or\n(c) in any other case, the liability to duty which is incurred in respect of the goods, as a result of the removal of the relief by sub-paragraph (a) is then remitted.\n(2) The amount of duty to be remitted under paragraph (1)(b) or (c) is the same as the amount of relief removed by paragraph (1)(a) as a result of the claim for relief being treated as null and void.\n(3) In this regulation “duty repaid goods” means goods in respect of which—\n(a) paragraph (1) of regulation 16K (repayment of duty) applies, and\n(b) HMRC has repaid the duty in accordance with that paragraph.\n(4) Where the claim for remission is made by a repayment and remission agent on behalf of a principal, the reference to the claimant in paragraph (1)(b) is to be read as referring to the principal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 16Z4A inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(21) (as amended by S.I. 2026/418, regs. 1, 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1605/regulation/16Z4A",
    "retrieved_at": "2026-10-28T22:19:29.879671+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}