Regulation 10 Requirement to make export declaration before goods exportedI1I2

An export declaration, in respect of goods, must be made or treated as made before the goods are exported.

But an export declaration may be made after or at the same time as the goods are exported where Sections 2 (export declarations made orally) or 3 (export declarations made by conduct) of Chapter 4 apply.

Further to the requirement in paragraph (1), an export declaration may also be made after the goods are exported where regulation 11 applies.

If an export declaration is made in accordance with regulation 11, an HMRC officer may treat the requirement in paragraph (1) as met if the officer considers it appropriate to do so.

But the requirement is only treated as met if the officer informs the person who made the declaration that it is treated as met.

Further provision about when an export declaration must be made may be specified in a notice given by HMRC.