{
  "url": "https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020/regulation-18",
  "json_url": "https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020/regulation-18.json",
  "legislation": "uksi/2020/1457",
  "legislation_title": "The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Exceptions from the requirement for proof of origin",
  "text": "(1) 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—\n(a) that are exempt from the requirement to provide a proof of origin under the relevant origin reference document; or\n(b) the value of which falls below such de minimis threshold amount as HMRC may publish in a notice.\n(2) 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.\n(3) This regulation does not apply to preferential quota goods referred to in regulation 4(2).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 not in force at made date, see reg. 1(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1457/regulation/18",
    "retrieved_at": "2026-10-28T22:21:08.154811+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."
}