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.

Documents

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

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

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