# The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023, Regulation 5: Evidence required for goods to be regarded as originating from a qualifying DCTS country

Extent: E+W+S+N.I.

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.

---
Source: https://www.legislation.gov.uk/uksi/2023/557/regulation/5 (the official version)
Page: https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.