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

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1. Introductory Text

2. 1. Citation and commencement

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   PART 1 Obligation to notify error in evidence that goods originate from the United Kingdom

   1. 2. Interpretation of Part 1

   2. 3. Obligation to notify material error in evidence of origin

   3. 4. The evidence provider must notify the evidence recipient of the...

   4. 5. The evidence provider must ensure that the notification mentioned in...

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   PART 2 Penalties, appeals and reviews

   1. 6. Interpretation of Part 2

   2. 7. Penalty for contravention of obligation to notify material error

   3. 8. Exceptions to liability to penalty

   4. 9. Reduction or increase of penalty

   5. 10. Demand for penalty

   6. 11. Time limit for demand for penalty

   7. 12. Right to appeal

   8. 13. Offer of review

   9. 14. Review by HMRC

   10. 15. Extension of time

   11. 16. Review out of time

   12. 17. Nature of review

   13. 18. Bringing of appeals

   14. 19. Settling appeals by agreement

   15. 20. Service of notices

5. Signature

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      SCHEDULE

      Preferential trade arrangements to which regulation 3(a) applies

7. Explanatory Note