Regulation 12 Assessment of weight by an officer of Revenue and CustomsI1

United Kingdom Not yet in force

(1)

Paragraph (2) applies where it appears to an officer of Revenue and Customs that a person has—

(a)

failed to give the correct weight of a CBAM good to the Commissioners in a return, or

(b)

failed to keep any records under regulation 5(d).

(2)

The officer may determine the weight of a CBAM good for the purposes of CBAM.

(3)

In making a determination under paragraph (2), the officer may—

(a)

make estimates or assumptions;

(b)

make comparisons between the CBAM good in question and products or materials that are similar in nature, and may rely on any evidence that officer may have as to the weight of such similar products or materials;

(c)

rely on any information or documents, including information or documents obtained in the course of an inspection.

(4)

Where an officer makes a determination under this regulation, the officer must notify the person identified in paragraph (1) in writing.

Annotations

Commencement

I1: Reg. 12 in force at 1.1.2027, see reg. 1(2)