# The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Regulation 5: Waiver of eligibility criteria

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

(1) HMRC may grant a claim for relief even where an eligibility criterion is not met if—
(a) the criterion is described in the section of the UK Reliefs document as being subject to “exceptional waiver”; or
(b) the criterion—
(i) is described in a section of the UK Reliefs document which is described as “Returned Goods Relief”; and
(ii) provides that the goods to which the section applies must be imported no more than 3 years after the date on which they were exported, and
HMRC consider that by reason of circumstances described in the relevant section of the UK Reliefs document, it would be reasonable to allow the criterion to be waived.
(2) A claimant may apply to HMRC for approval of a waiver in accordance with paragraph (1).

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Source: https://www.legislation.gov.uk/uksi/2020/1431/regulation/5 (the official version)
Page: https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.