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Paragraph 13

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The Commissioners may by regulations make provision about the measurement of weight for the purposes of CBAM.

(2)

Regulations under this paragraph may (among other things) include provision about—

(a)

how weight is to be measured;

(b)

the time at which weight is to be measured;

(c)

how weight is to be evidenced;

(d)

agreements between HMRC and particular persons about how weight is to be measured or evidenced, including provision for HMRC to disregard the terms of an agreement in circumstances set out in the regulations;

(e)

an officer of Revenue and Customs making their own assessment or best judgement of weight in relation to CBAM goods and substituting that assessment or judgement for the assessment or judgement of any other person;

(f)

an officer of Revenue and Customs inspecting or weighing CBAM goods or samples;

(g)

the assessment of weight by an officer of Revenue and Customs being based on estimates or assumptions.