# The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024, Regulation 19: Settling appeals by agreement


(1) Subject to the provisions of this regulation, where an appeal is made by a person or representative (“the appellant”) under regulation 12 and, before the appeal is determined by the tribunal, HMRC and the appellant reach an agreement (whether in writing or not) under the terms of which the decision under appeal is to be treated as—
(a) upheld,
(b) varied, or
(c) cancelled,
for all purposes the consequences ensue which would have ensued had the tribunal, at the time when the agreement was reached, determined the appeal in accordance with the terms of the agreement.
(2) Paragraph (1) does not apply where, within 30 days of the date on which the agreement was reached, the appellant gives notice to HMRC of an intention to repudiate the agreement.
(3) An agreement which is not in writing—
(a) is not treated as having been reached unless the fact that the agreement was reached, and its terms, are confirmed by notice given by HMRC to the appellant or by the appellant to HMRC; and
(b) is treated as having been reached at the time when that notice of confirmation was given.
(4) Where—
(a) an appeal is made under regulation 12 and the appellant notifies HMRC (whether in writing or not) of an intention not to proceed with the appeal; and
(b) 30 days have elapsed since that notification without HMRC giving to the appellant notice in writing indicating that they are unwilling that the appeal should be treated as withdrawn,
the preceding paragraphs of this regulation shall apply as if, at the date of the appellant’s notification, HMRC and the appellant had reached agreement (in writing or not, as the case may be) that the decision under appeal should be treated as upheld.
(5) References in this regulation to an agreement being reached with, and the giving of notice or notification to or by, an appellant include references to an agreement being reached with, and the giving of notice or notification to or by, a representative of the appellant who is acting in relation to the appeal.

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Source: https://www.legislation.gov.uk/uksi/2024/166/regulation/19 (the official version)
Page: https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.