Statutory guidance

Special direction made under section 77 of the Customs and Excise Management Act 1979

Special directions made under section 77 of the Customs and Excise Management Act 1979

• From: HM Revenue & Customs
• Published: 31 December 2020

This publication was withdrawn on 26 October 2023

This guidance has been withdrawn as it no longer applies from 30 September 2023.

This is because the repayment and remissions provisions of the Customs (Northern Ireland)(EU Exit) Regulations 2020 were formally brought into effect.

Find more information about Customs, VAT and excise UK transition legislation from 1 January 2021.

Documents

[Withdrawn] Notification of a requirement under section 77 of the Customs and Excise Management Act 1979

ODT, 41.1 KB

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Details

The attached document provides the special directions made under section 77 of the Customs and Excise Management Act 1979 which have force of law under Customs Regulations.

Published 31 December 2020