The Customs (Export) (EU Exit) Regulations 2019

Evidence required by notice U.K.

65.—(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) which of the following the goods are subject to—

(i) the export procedure;

(ii) a re-export declaration;

(iii) an exit summary declaration; or

(iv) a re-export notification;

(c) the customs formalities which have been completed in respect of the goods immediately before [F1 IP completion day]; or

(d) 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 [F1 IP 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

F1 Words in reg. 65 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(4); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 65 not in force at made date, see reg. 1(5)

I2 Reg. 65 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.