# The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Regulation 4: Granting claims for relief

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

A claim for relief must be granted by HMRC if—
(a) the claim is made by reference to a case described in a section of the UK Reliefs document;
(b) the goods to which the claim relates are of a type which fall within the description of goods given in the section;
(c) the person making the claim falls within the description of claimant given in the section;
(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
(e) subject to regulation 5, the eligibility criteria of the section are met.

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Source: https://www.legislation.gov.uk/uksi/2020/1431/regulation/4 (the official version)
Page: https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.