Customs and Excise Management Act 1979

120 Regulations for determining origin of goods

(1) The Secretary of State may by regulations make provision for determining, for the purposes of any duty or customs or excise, the origin of any goods in cases where it does not fall to be determined under a Community regulation or any Act or other instrument having the force of law.

(2) Regulations under this section may—

(a) make provision as to the evidence which is to be required or is to be sufficient or the: purpose of showing that goods are of a particular origin , and

(b) make different provision different purposes and in relation to goods of different descriptions.

(3) Subject to the provisions of any regulations under this section, where in connection with a duty of customs or excise chargeable on any goods any question arise as to the origin of the goods, the Commissioners may require the importer of the goods to furnish to them, in such form as they may prescribe, proof of any statement made to them as to any fact necessary to determine that question; and if such proof is not furnished to their satisfaction, the question may be determines without regard to that statement.