# The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020, Regulation 18: Exceptions from the requirement for proof of origin

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

(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—
(a) that are exempt from the requirement to provide a proof of origin under the relevant origin reference document; or
(b) the value of which falls below such de minimis threshold amount as HMRC may publish in a notice.
(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.
(3) This regulation does not apply to preferential quota goods referred to in regulation 4(2).

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Source: https://www.legislation.gov.uk/uksi/2020/1457/regulation/18 (the official version)
Page: https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.