Regulation 5 Evidence required for goods to be regarded as originating from a qualifying DCTS countryI1
United Kingdom
The evidence requirements referred to in regulation 4(a) are that—
(a)
the qualifying DCTS goods are accompanied by the documents or other evidence specified in a public notice given by HMRC Commissioners under paragraph 7(1)(b) of Schedule 1 to the Act, and
(b)
the exporter of the goods has complied, to the satisfaction of an HMRC officer, with the applicable arrangements and obligations specified in a notice published by HMRC Commissioners relating to the provision of evidence of the origin of the goods.
Annotations
Commencement
- I1
Reg. 5 in force at 19.6.2023, see reg. 1(1)