# The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Regulation 10: Information and evidence in relation to claims

Extent: E+W+S+N.I.

(1) Except where a claim is made in accordance with Part 4, a claim for relief must identify—
(a) the case for relief relied upon which is described in a section of the UK Reliefs document;
(b) the goods in respect of which the claim is made;
(c) the claimant;
(d) the consignee, if that person is different from the claimant; and
(e) how any eligibility criteria applicable to the relief claimed are met.
(2) Identification of the goods must be made by way of providing the applicable classification code for the goods as set out in the customs tariff .
(3) A claimant must provide evidence to support the matters in paragraph (1).
(4) A claim for relief is treated as not made unless the claimant also provides to the satisfaction of an HMRC officer evidence to support the matters in paragraph (1).
(5) Where a relief condition would apply to a relevant person if a claim for relief were granted, HMRC may require the claimant to provide to the satisfaction of an HMRC officer evidence to support how the relevant person intends to comply with the condition.
(6) HMRC may publish a notice setting out the evidence required in support of a claim.

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Source: https://www.legislation.gov.uk/uksi/2020/1431/regulation/10 (the official version)
Page: https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.