OpenLegislation

Regulation 65 Evidence required by noticeI1I2

United Kingdom

(1)

HMRC may notify a person to provide evidence to HMRC concerning any of the following in relation to goods to which this Part applies—

(a)

whether or not the goods are non-Union goods;

(b)

which of the following the goods are subject to—

(i)

the export procedure;

(ii)

a re-export declaration;

(iii)

an exit summary declaration; or

(iv)

a re-export notification;

(c)

the customs formalities which have been completed in respect of the goods immediately before F1IP completion day; or

(d)

any other matter which enables HMRC to determine whether or not the EUCL continues or ceases to have effect in relation to the goods on or after IP completion day.

(2)

HMRC must in, or with, the notification state by when compliance is required.

(3)

HMRC may publish a notice specifying—

(a)

the type of evidence which may be required when a notification is given, and

(b)

the form and manner in which evidence is to be provided to HMRC.

Annotations

Textual amendments

F1

Words in reg. 65 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(4); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 65 not in force at made date, see reg. 1(5)

I2

Reg. 65 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.