Proof of origin
14.—(1) Proof that goods qualify as originating goods must be provided by a proof of origin that meets the conditions set out in the relevant origin reference document to an Agreement for the purposes of that Agreement.
(2) On presentation of the goods on importation into the United Kingdom, the importer or the importer’s representative must, on receipt of a request from HMRC, present to HMRC the proof of origin described in paragraph (1) relating to the goods.
(3) The importer or the importer’s representative may, on receipt of a request from HMRC, provide a single proof of origin in relation to the importation of a series of goods that are unassembled or disassembled products as provided for in the relevant Origin Reference Document to an Agreement for the purposes of that Agreement.
(4) If at any time the importer or the importer’s representative becomes aware or has reason to believe that the proof of origin described in paragraph (1) contains incorrect information, that person must immediately give notice to HMRC in writing of any change which affects the originating status of the goods covered by that proof of origin and, where that change gives rise to additional duty, pay that duty.