# The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020, Regulation 5: The conditions

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

(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.

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Source: https://www.legislation.gov.uk/uksi/2020/1434/regulation/5 (the official version)
Page: https://openlegislation.uk/customs-tariff-free-access-for-goods-from-british-overseas-territories-eu-exit-regulations-2020/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.