PART 8Customs cooperation and proof of origin conditions
Customs conditions for GSPI1I220
1
The Secretary of State may publish a notice providing that the application of the GSP rate is subject to conditions relating to customs cooperation and verification of proof of origin (a “customs cooperation notice”).
2
Those conditions may require a qualifying GSP country to—
a
provide HMRC with up-to-date stampsF1... or documents used in its territory to verify the origin of GSP goods;
b
maintain electronic systems to establish or identify the origin of GSP goods;
c
approve persons for the purposes of verifying GSP origin requirements;
d
take steps to implement and enforce GSP origin requirements effectively;
e
take steps to combat customs fraud effectively;
f
implement and enforce systems to ensure that compliance with origin requirements relating to cumulation can be verified;
g
cooperate with the customs authorities of other countries, for purposes relating to cumulation;
h
communicate to HMRC how that country has implemented GSP origin requirements;
i
assist HMRC to investigate contravention of GSP origin requirements;
j
cooperate with HMRC on matters of mutual concern for purposes specified in section 26(1)(a) to (c) of the Act; and
k
allow reasonable access to documents or data (including in electronic form) for HMRC to carry out investigations.
3
Such conditions may also include those relating to—
a
the form of a binding undertaking that the Secretary of State may require a qualifying GSP country to give for purposes referred to in sub-paragraph (b)(i) and (ii); and
b
the persons to whom that undertaking must be given, being—
i
the Secretary of State or HMRC, for the purposes of customs cooperation with and verification of proof of origin to HMRC; or
ii
the customs authorities of other countries, for the purposes of customs cooperation and verification of proof of origin relating to cumulation with such countries.
4
In this regulation reference to “GSP origin requirements” means those requirements that—
a
are set out in and provided for by the COCGTP Regulations, to determine the place of origin of qualifying GSP goods;
b
are imposed on persons claiming a GSP rate on qualifying GSP goods; and
c
involve verification or oversight by GSP countries involved in export of, or cumulation related to, those goods.