UK Statutory Instrument SI 2023 United Kingdom

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

The Regulations are made by the Treasury primarily under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) as amended by the Taxation (Post-transition Period) Act 2020.

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
In Force
Penalty ceiling
Prosecution 1 of 1 obligation carry a fine up to £2,500.

Does it bind you?

Business-side roles with duties under this instrument.

Trader1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003 (opens in a new tab) Prosecution
  • Fail to notify HMRC or provide information for duty repayment claimsTrader

Fine up to £2,500

2 other provisions — procedural and definitional
s.001 Citation and commencement (opens in a new tab)
s.002 Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (opens in a new tab)

Connected legislation

The wider family of instruments made under the same parent Act.

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.