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The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1457
- Regulation 19
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Verification of originating status
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19.—(1) HMRC may, in the circumstances described in paragraph (2), request the importer or the importer’s representative to produce such information or documents as are necessary to verify the originating status of any goods at the time those goods were presented to HMRC.
(2) The circumstances described in this paragraph are where the relevant origin reference document to an Agreement for the purposes of that Agreement requires the provision of information that is within the knowledge of the importer or the importer’s representative in order to verify that goods are originating goods.
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