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.