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The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023

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HMRC notices of arrangements relating to the provision and verification of evidence

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6.  HMRC Commissioners may publish a notice relating to one or more of the following—

(a)the replacement of any documents or other evidence referred to in regulation 5(a);

(b)the arrangements for verification of any evidence referred to in regulation 5(a);

(c)the arrangements and obligations relating to the provision of evidence of the origin of the goods referred to in regulation 5(b).

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