# The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Regulation 9: Making a claim

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

(1) A claim for relief in respect of goods may be made—
(a) in the Customs declaration made in respect of the goods or at the same time as that declaration is made;
(b) where applicable, in accordance with Part 4; or
(c) at any time before the expiry of the period of 3 years beginning with the date on which notification is given by HMRC of the liability to import duty in respect of the goods.
(2) But no claim for relief may be made where a claim for the relief was previously made and determined.
(3) A claim must be made in the form and manner specified in a notice published by HMRC.

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Source: https://www.legislation.gov.uk/uksi/2020/1431/regulation/9 (the official version)
Page: https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.