# The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023, Regulation 3: Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003


(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 is amended as follows.
(2) After the entry relating to regulation 16S of the Customs (Northern Ireland) (EU Exit) Regulations 2020 insert—
“
Regulation 16Z6
Requirement 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.
The person required to make the notification.
£2,500.
Regulation 16Z6(3)
Requirement to provide additional information if requested by an HMRC officer.
The person required to provide the additional information.
£2,500.
Regulation 16Z10(1)
Requirement to keep and preserve records, in a form, and for a period, specified in a notice by HMRC.
The claimant or, where relevant, the principal.
£1,000.
Regulation 16Z10(2)(b)
Requirement for an agent to provide specified documents to the claimant.
The agent.
£1,000.
”

---
Source: https://www.legislation.gov.uk/uksi/2023/618/regulation/3 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-repayment-and-remission-eu-exit-amendment-regulations-2023/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.