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The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

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Exceptions from the requirement for proof of origin

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18.—(1) Subject to paragraph (2), it is not necessary to provide a proof of origin under regulation 14(1) in respect of any originating goods presented to HMRC—

(a)that are exempt from the requirement to provide a proof of origin under the relevant origin reference document; or

(b)the value of which falls below such de minimis threshold amount as HMRC may publish in a notice.

(2) The exception in paragraph (1) does not apply where HMRC is satisfied that an importer or an importer’s representative has undertaken or arranged a series of importations of originating goods with the intention of avoiding the requirement to provide a proof of origin under regulation 14 in respect of those goods.

(3) This regulation does not apply to preferential quota goods referred to in regulation 4(2).

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