Statutory guidance

Reference Document for The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023

Check the eligibility criteria which apply for the purposes of a claim for repayment or remission under Chapter 6, Part 2 of the Customs (Northern Ireland) (EU Exit) Regulations 2020.

• From: HM Revenue & Customs
• Published: 9 June 2023
• Last updated: 17 May 2024 — See all updates

Documents

Duty incurred in Northern Ireland — repayment and remission on production of evidence: Eligibility criteria and other conditions

ODT, 14 KB

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Details

This document describes the eligibility criteria which apply for the purposes of a claim for repayment or remission under Chapter 6, Part 2 of the Customs (Northern Ireland) (EU Exit) Regulations 2020. It also describes the goods for which a claim may be made.

Published 9 June 2023
Last updated 17 May 2024 + show all updates

1. 17 May 2024

   'Duty incurred in Northern Ireland — repayment and remission on production of evidence: Eligibility criteria and other conditions' document has been updated.

2. 9 June 2023

   First published.