The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

Proof of origin: transport through a third country U.K.

17.—(1) Upon receipt of a request from HMRC, the importer or the importer's representative must provide documents of the type specified in the relevant origin reference document to an Agreement for the purposes of that Agreement to prove that goods that have previously undergone production—

(a) were transported in accordance with that relevant origin reference document;

(b) have not undergone further production that is not permitted by the Agreement outside the territories of the Parties; and

(c) have remained under the control of HMRC while outside of those territories to the extent required by the Agreement.

(2) For the purposes of paragraph (1)—

(a) “production” means any kind of working or processing, including such operations as growing, raising, harvesting, manufacturing, assembling or disassembling of the goods; and

(b) “further production” does not include unloading, reloading, or any other operation necessary to preserve the goods in a good condition.

Commencement Information

I1 Reg. 17 not in force at made date, see reg. 1(1)

I2 Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.