# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 110: Provision of evidence


HMRC may publish a notice specifying the type of evidence to be provided to an HMRC officer which supports—
(a) the use of one Method instead of another; or
(b) the determination of a valuation.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/110 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.