The Trade Preference Scheme (EU Exit) Regulations 2020

PART 8 Customs cooperation and proof of origin conditions

Customs conditions for GSP

20.—(1) The Secretary of State may publish a notice providing that the application of the GSP rate is subject to conditions relating to customs cooperation and verification of proof of origin (a “customs cooperation notice”).

(2) Those conditions may require a qualifying GSP country to—

(a) provide HMRC with up-to-date stamps, or documents used in its territory to verify the origin of GSP goods;

(b) maintain electronic systems to establish or identify the origin of GSP goods;

(c) approve persons for the purposes of verifying GSP origin requirements;

(d) take steps to implement and enforce GSP origin requirements effectively;

(e) take steps to combat customs fraud effectively;

(f) implement and enforce systems to ensure that compliance with origin requirements relating to cumulation can be verified;

(g) cooperate with the customs authorities of other countries, for purposes relating to cumulation;

(h) communicate to HMRC how that country has implemented GSP origin requirements;

(i) assist HMRC to investigate contravention of GSP origin requirements;

(j) cooperate with HMRC on matters of mutual concern for purposes specified in section 26(1)(a) to (c) of the Act; and

(k) allow reasonable access to documents or data (including in electronic form) for HMRC to carry out investigations.

(3) Such conditions may also include those relating to—

(a) the form of a binding undertaking that the Secretary of State may require a qualifying GSP country to give for purposes referred to in sub-paragraph (b)(i) and (ii); and

(b) the persons to whom that undertaking must be given, being—

(i) the Secretary of State or HMRC, for the purposes of customs cooperation with and verification of proof of origin to HMRC; or

(ii) the customs authorities of other countries, for the purposes of customs cooperation and verification of proof of origin relating to cumulation with such countries.

(4) In this regulation reference to “GSP origin requirements” means those requirements that—

(a) are set out in and provided for by the COCGTP Regulations, to determine the place of origin of qualifying GSP goods;

(b) are imposed on persons claiming a GSP rate on qualifying GSP goods; and

(c) involve verification or oversight by GSP countries involved in export of, or cumulation related to, those goods.