24.—(1) The requirements mentioned in regulation 4(e) are that the goods must, at the declaration acceptance date—
(a)be the same goods as were exported from the qualifying DCTS country,
(b)not have been altered or transformed in any way after being exported from the qualifying DCTS country, and
(c)not have been subjected to any operation after being exported from the qualifying DCTS country other than—
(i)unloading, reloading, splitting, separation from bulk, storing, bottling, or any operation necessary to preserve them in good condition, or
(ii)the adding or affixing of marks, labels, seals or any other documentation to ensure compliance with legal requirements applicable in any part of the United Kingdom.
(2) Where goods are imported into a qualifying DCTS country for the purpose of bilateral, intra-regional, inter-regional or extended cumulation under regulation 17, 18, 19, 20 or 21 respectively, they must—
(a)be the same goods as were exported from the country or territory from which they originate,
(b)not have been altered or transformed in any way, and
(c)not have been subjected to any operation other than to preserve their condition.
(3) Goods may be stored, and consignments split up by or on behalf of the exporter, in a transit country or territory provided the goods are at all times under customs supervision in the transit country or territory.
(4) To enable an HMRC officer to verify that the requirements set out in paragraphs (1) to (3) have been met, the declarant must, if required, provide relevant evidence including any contractual transport documents (including bills of lading), evidence based on the marking or numbering of packages and other evidence related to the goods themselves.