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The Customs (Import Duty) (EU Exit) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 1248
- PART 15
- CHAPTER 2
- Regulation 145
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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 145 is up to date with all changes known to be in force on or before 14 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Evidence required by noticeU.K.
This section has no associated Explanatory Memorandum
145.—(1) HMRC may notify a person to provide evidence to HMRC concerning any of the following in relation to goods to which this Part applies—
(a)whether or not the goods are non-Union goods;
(b)when the goods are imported into the United Kingdom;
(c)which customs procedure applies to the goods;
(d)the stage of a customs procedure reached in relation to the goods; or
(e)any other matter which enables HMRC to determine whether or not the EUCL continues or ceases to have effect in relation to the goods on or after [F1IP completion day].
(2) HMRC must in, or with, the notification state by when compliance is required.
(3) HMRC may publish a notice specifying—
(a)the type of evidence which may be required when a notification is given; and
(b)the form and manner in which evidence is to be provided to HMRC.
Textual Amendments
F1Words in reg. 145 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(9); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 145 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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