Statutory guidance

Notice made under The Customs (Preferential Trade Arrangements — Error in Evidence of Origin) Regulations 2024

Published 13 March 2024

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This publication is available at https://www.gov.uk/government/publications/notice-made-under-the-customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024/notice-made-under-the-customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024

This section has force of law under regulation 5 of the Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024.

In this notice the terms ‘preferential trade arrangement’, ‘evidence of origin’, ‘evidence provider’, ‘evidence recipient’ and, ‘material error’ have the same meaning as in part 1 of the Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024.

Notifications required by regulation 4 of the Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024 (notification of material error in evidence of origin) made in respect of the arrangement listed in the Schedule of the Regulations must include:

  • the name and EORI number of the person giving the notification and any person on whose behalf the notification is given
  • details that identify each material error in the evidence of origin that has been provided, including a statement confirming, for each material error:
    • the date the evidence was originally provided to the evidence recipient and the identity of the evidence provider
    • the correct information
    • the goods whose treatment under the relevant preferential trade arrangement is, or could be, affected by the material error
    • how this material error could affect the accuracy or validity of the evidence of origin for the purposes of the relevant preferential trade arrangement
  • the name of the preferential trade arrangement listed in the Schedule to the Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024 in respect of which this evidence of origin was provided to the evidence recipient

The notification must be dated and provided in writing and should be sent by post or email to the evidence recipient immediately when the evidence provider becomes aware or has reason to believe there is a material error.

If HMRC is an evidence recipient, notifications should be made by post to:

HMRC
14 Westfield Avenue
London
E20 1HZ

dutyliability.policy@hmrc.gov.uk.

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