The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024
1Citation and commencement
PART 1Obligation to notify error in evidence that goods originate from the United Kingdom
2Interpretation of Part 1
3Obligation to notify material error in evidence of origin
4The evidence provider must notify the evidence recipient of the...
5The evidence provider must ensure that the notification mentioned in...
PART 2Penalties, appeals and reviews
6Interpretation of Part 2
7Penalty for contravention of obligation to notify material error
8Exceptions to liability to penalty
9Reduction or increase of penalty
10Demand for penalty
11Time limit for demand for penalty
12Right to appeal
13Offer of review
14Review by HMRC
15Extension of time
16Review out of time
17Nature of review
18Bringing of appeals
19Settling appeals by agreement
20Service of notices
SCHEDULEPreferential trade arrangements to which regulation 3(a) applies

2024 No. 166

Customs

The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024

Made

Laid before Parliament

Coming into force

The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 166A(2) and (3) and 166C(1) and (2) of the Customs and Excise Management Act 19791, make the following Regulations.