OpenLegislation

Regulation 15 Period of validity of a proof of originI1I2

United Kingdom

(1)

A proof of origin described in regulation 14(1) is valid for—

(a)

the period set out in the relevant origin reference document to an Agreement for the purpose of that Agreement; or

(b)

in any case where the relevant origin reference document allows for the setting of a longer validity period, for the period of two years from the date on which that proof of origin was issued.

(2)

A proof of origin presented to HMRC by an importer or an importer's representative after the expiry of the period referred to in paragraph (1) may be accepted by HMRC if HMRC is satisfied that—

(a)

the proof of origin is genuine;

(b)

the originating status of the goods to which the proof of origin relates can still be confirmed; and

(c)

there are reasonable grounds for the proof of origin not having been presented before the expiry of the period of its validity.

Annotations

Commencement

I1

Reg. 15 not in force at made date, see reg. 1(1)

I2

Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.