{
  "url": "https://openlegislation.uk/customs-northern-ireland-repayment-and-remission-eu-exit-amendment-regulations-2023/regulation-3",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-repayment-and-remission-eu-exit-amendment-regulations-2023/regulation-3.json",
  "legislation": "uksi/2023/618",
  "legislation_title": "The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-repayment-and-remission-eu-exit-amendment-regulations-2023",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003",
  "text": "(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 is amended as follows.\n(2) After the entry relating to regulation 16S of the Customs (Northern Ireland) (EU Exit) Regulations 2020 insert—\n“\nRegulation 16Z6\nRequirement to notify HMRC as soon as practicable in accordance with regulation 16Z6 where a claim for repayment or remission is granted and the claimant becomes aware of one of the matters set out in paragraph (1) of that regulation.\nThe person required to make the notification.\n£2,500.\nRegulation 16Z6(3)\nRequirement to provide additional information if requested by an HMRC officer.\nThe person required to provide the additional information.\n£2,500.\nRegulation 16Z10(1)\nRequirement to keep and preserve records, in a form, and for a period, specified in a notice by HMRC.\nThe claimant or, where relevant, the principal.\n£1,000.\nRegulation 16Z10(2)(b)\nRequirement for an agent to provide specified documents to the claimant.\nThe agent.\n£1,000.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/3113, amended by S.I. 2009/3164, 2011/2534, 2015/636, 2018/483, 2018/1260, 2019/148, 2020/1431 and 2020/1629. There are other amending instruments, but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/618/regulation/3",
    "retrieved_at": "2026-10-28T21:44:30.055230+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."
}