{
  "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-5",
  "json_url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-5.json",
  "legislation": "uksi/2023/557",
  "legislation_title": "The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Evidence required for goods to be regarded as originating from a qualifying DCTS country",
  "text": "The evidence requirements referred to in regulation 4(a) are that—\n(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\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 19.6.2023, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/557/regulation/5",
    "retrieved_at": "2026-10-28T21:45:08.480719+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}