# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 145: Evidence required by notice


(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) when the goods are imported into the United Kingdom;
(c) which customs procedure applies to the goods;
(d) the stage of a customs procedure reached in relation to the goods; or
(e) 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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/145 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-145
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.