{
  "url": "https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-4",
  "json_url": "https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-4.json",
  "legislation": "uksi/2020/1431",
  "legislation_title": "The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Granting claims for relief",
  "text": "A claim for relief must be granted by HMRC if—\n(a) the claim is made by reference to a case described in a section of the UK Reliefs document;\n(b) the goods to which the claim relates are of a type which fall within the description of goods given in the section;\n(c) the person making the claim falls within the description of claimant given in the section;\n(d) where applicable, the claimant is not also the consignee of the goods and the consignee falls within the description of consignee given in the section; and\n(e) subject to regulation 5, the eligibility criteria of the section are met.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1431/regulation/4",
    "retrieved_at": "2026-11-12T03:35:55.361427+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."
}