Regulation 7 Requirement to provide evidenceI1I2
United Kingdom
An HMRC officer may notify any person who claims that goods are subject to Article 47 of the EU withdrawal agreement to provide evidence that—
the movement of the goods to Great Britain F1or Northern Ireland started before IP completion day; and
the goods are Union goods.
The evidence must be of the type and form provided by Article 47(2) of the EU withdrawal agreement.
HMRC may publish a notice specifying the form in which the evidence is to be provided.
HMRC must in, or with, the notification state when compliance is due by.
A notification given under this regulation must be in writing.
Where a person fails to provide evidence in relation to the goods as required by this regulation the goods are to be treated as chargeable goods under Part 1 of the Act.
In this regulation “HMRC officer” means an officer of Revenue and Customs.
Paragraph (6) does not apply to goods removed to Great Britain from Northern Ireland.
Annotations
Textual amendments
- F1
Words in reg. 7(1)(a) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 5(2)(a)
- F2
Reg. 7(8) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 5(2)(b)
Commencement
- I1
Reg. 7 not in force at made date, see reg. 1(2)
- I2
Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.