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5. Goods subject to Article 47 of the EU withdrawal agreement are to be treated as domestic goods for the purposes of Part 1 of the Act from the end of the movement referred to in that Article where that movement ends in the United Kingdom.
6.—(1) For the purposes of Article 47 of the EU withdrawal agreement the following movements start at the time specified in a notice published by HMRC—
(a)goods moving from the Customs territory of the Union to the Customs territory of the United Kingdom;
(b)goods moving from Great Britain to Northern Ireland; and
(c)goods moving from Northern Ireland to Great Britain.
(2) HMRC must publish a notice under paragraph (1).
7.—(1) An HMRC officer may notify any person who claims that goods are subject to Article 47 of the EU withdrawal agreement to provide evidence that—
(a)the movement of the goods to Great Britain started before IP completion day; and
(b)the goods are Union goods.
(2) The evidence must be of the type and form provided by Article 47(2) of the EU withdrawal agreement.
(3) HMRC may publish a notice specifying the form in which the evidence is to be provided.
(4) HMRC must in, or with, the notification state when compliance is due by.
(5) A notification given under this regulation must be in writing.
(6) Where a person fails to provide evidence in relation to the goods as required by this regulation the goods are to be treated as chargeable goods under Part 1 of the Act.
(7) In this regulation “HMRC officer” means an officer of Revenue and Customs.
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