{
  "url": "https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024/regulation-2",
  "json_url": "https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024/regulation-2.json",
  "legislation": "uksi/2024/166",
  "legislation_title": "The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation of Part 1",
  "text": "In this Part—\n“duty”, in relation to a country or territory outside the United Kingdom, means a duty of customs charged under the law of that country or territory by reference to the importation of goods into that country or territory;\n“preferential trade arrangement” means an arrangement made between His Majesty’s government in the United Kingdom and the government of a country or territory outside the United Kingdom which makes provision for the rate of duty applicable, in that other country or territory, to goods originating from the United Kingdom to be lower than the rate which would otherwise be applicable; and in relation to a preferential trade arrangement—\n“evidence of origin” means evidence, required under the arrangement in order for goods to be subject to a lower rate of duty in the other country or territory, that goods originate from the United Kingdom;\n“evidence provider” means a person who is required under the arrangement to provide evidence of origin;\n“evidence recipient” means a person (including a party to the arrangement) to whom, under the arrangement, an evidence provider must or may provide evidence of origin;\n“material error” means an error or deficiency in evidence of origin, or in the information upon which that evidence is based, which could affect the accuracy or validity of that evidence for the purposes of the arrangement.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "By section 1(3A) of CEMA 1979 (which was inserted by paragraph 4(3) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22)) the definition of “territory outside the United Kingdom” contained in section 37 of the Taxation (Cross-border Trade) Act 2018 applies for the purpose of any instrument made under CEMA 1979."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/166/regulation/2",
    "retrieved_at": "2026-10-28T21:34:46.438340+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."
}