PART 15Transitional and savings provisions

CHAPTER 2Continued effect and cessation of effect of the EUCL and evidence

Evidence required by noticeI1145

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.