Proof of trade
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Memorandwm Esboniadol
29.—(1) Where this regulation applies, the proof of trade must show that the applicant has, during each relevant preceding period, released under the free-circulation procedure at least 25 tonnes—
(a)of quota goods of the same description as the goods specified in the licence application, if the application is for a quota to which regulation 27 or 32 applies; or
(b)in any other case, of goods which—
(i)are of a description which falls within the same sector in column (1) of the Proof of Trade Table set out in Schedule 3 as the goods specified in the licence application; and
(ii)fall within a commodity code which is specified in column (2) of that Table in the corresponding row for that sector.
(2) Proof of trade may include—
(a)a Customs declaration showing that the free-circulation procedure has been applied to the relevant goods and containing a reference to the applicant as declarant; or
(b)a used import licence endorsed by an HMRC officer (whether made available in electronic form or otherwise) showing that the free-circulation procedure has been applied to the relevant goods and containing a reference to the applicant as the licence holder or transferee.
(3) Any proof of trade of trade provided under paragraph (2) must, in respect of each relevant preceding period, contain a reference to a valid EORI number assigned by HMRC on the registration of the applicant.
(4) In this regulation—
(a)for goods subject to a quota which is marked “BV1” in the Licensing Table, the “relevant preceding period” means the period of 12 months ending two months before the commencement of the period for receiving applications for an import licence for those goods under regulation 25(1)(a) or 25(2);
(b)for other goods, a “relevant preceding period” means each of—
(i)the period of 12 months ending two months before the commencement of the period for receiving applications for an import licence for the relevant goods under regulation 25(1)(a) or 25(2); and
(ii)the period of 12 months immediately preceding that 12 month period.