The Customs (Import Duty) (EU Exit) Regulations 2018 No. 1248

PART 12 U.K. Valuation of chargeable goods

Modifications etc. (not altering text)

C1 Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

CHAPTER 2 U.K. Use of Methods of valuation

Provision of evidence U.K.

110.  HMRC may publish a notice specifying the type of evidence to be provided to an HMRC officer which supports—

(a) the use of one Method instead of another; or

(b) the determination of a valuation.

Commencement Information

I1 Reg. 110 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.