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

This publication was withdrawn on

This guidance has been withdrawn as it no longer applies from 30 September 2023.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[Withdrawn] Notification of a requirement under section 77 of the Customs and Excise Management Act 1979

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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