Regulation 18 Exceptions from the requirement for proof of originI1I2
United Kingdom
Subject to paragraph (2), it is not necessary to provide a proof of origin under regulation 14(1) in respect of any originating goods presented to HMRC—
that are exempt from the requirement to provide a proof of origin under the relevant origin reference document; or
the value of which falls below such de minimis threshold amount as HMRC may publish in a notice.
The exception in paragraph (1) does not apply where HMRC is satisfied that an importer or an importer's representative has undertaken or arranged a series of importations of originating goods with the intention of avoiding the requirement to provide a proof of origin under regulation 14 in respect of those goods.
This regulation does not apply to preferential quota goods referred to in regulation 4(2).
Annotations
Commencement
- I1
Reg. 18 not in force at made date, see reg. 1(1)
- I2
Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.