Regulation 5 The conditionsI1

United Kingdom

(1)

For the purposes of regulation 4(1), the conditions set out in this regulation are that—

(a)

the goods qualify as originating products under Annex 2 of the Arrangement; and

(b)

except as otherwise provided by paragraph (2), the importer or the importer's representative provide, on request from HMRC—

(i)

a valid proof of origin, in accordance with Annex 2 of the Arrangement, in respect of those goods, and

(ii)

the documents required under Annex 2 of the Arrangement.

(2)

It is not necessary to provide a valid proof of origin under paragraph (1)(b)(i) in respect of any originating goods presented to HMRC that are exempt under the terms of the Arrangement from the requirement to provide such a proof of origin.

Annotations

Commencement

I1: Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.