The Statistics of Trade (Customs and Excise) Regulations 1992

Offences and evidence

8.—(1) A certificate of the Commissioners—

(a) that a person was or was not a party responsible for providing information in accordance with the Intrastat system;

(b) that a person was or was not mentioned in the register of intra-Community operators;

(c) that any information required for purposes connected with the Intrastat system has not been given or had not been given at any date;

(d) that a copy produced in accordance with paragraph (2) of regulation 7 above is, both as to form and content, identical to that received by electronic means in accordance with paragraph (4) of regulation 4 above

shall be sufficient evidence of that fact until the contrary is proved.

(2) A photograph of any document furnished to the Commissioners for the purposes of these Regulations and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

(3) Any document purporting to be a certificate under paragraph (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.