OpenLegislation

Article 107 Refusal to grant tariff preference(Article 64(1) of the Code)

United Kingdom

Original text. Later amendments are not shown.

1.

The customs authorities of the Member State of importation shall refuse to grant tariff preferences, without being obliged to request any additional evidence or send a request for verification to the beneficiary country where:

(a)

the goods are not the same as those mentioned in the statement on origin;

(b)

the declarant fails to submit a statement on origin for the products concerned, where such a statement is required;

(c)

without prejudice to Article 78(1)(b) and to Article 79(3) of this Regulation, the statement on origin in possession of the declarant has not been made out by an exporter registered in the beneficiary country;

(d)

the statement on origin is not made out in accordance with Annex 22-07;

(e)

the conditions of Article 43 of Delegated Regulation (EU) 2015/2446 are not met.

2.

The customs authorities of the Member State of importation shall refuse to grant tariff preferences, following a request for verification within the meaning of Article 109 addressed to the competent authorities of the beneficiary country, where the customs authorities of the Member State of importation:

(a)

have received a reply according to which the exporter was not entitled to make out the statement on origin;

(b)

have received a reply according to which the products concerned are not originating in a beneficiary country or the conditions of Article 42 of Delegated Regulation (EU) 2015/2446 were not met;

(c)

had reasonable doubt as to the validity of the statement on origin or the accuracy of the information provided by the declarant regarding the true origin of the products in question when they made the request for verification, and either of the following conditions are met:

  1. (i)

    they have received no reply within the time period permitted in accordance with Article 109 of this Regulation; or

  2. (ii)

    they have received a reply not providing adequate answers to the questions raised in the request.