OpenLegislation

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)