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Regulation 14 Export declarations made electronicallyI1I2

United Kingdom

(1)

The general rule is that an export declaration—

(a)

must be made in an electronic form specified in a public notice given by HMRC, and

(b)

must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC.

(2)

The general rule does not apply to goods in relation to which Sections 2 to 4 apply.

Annotations

Commencement

I1

Reg. 14 not in force at made date, see reg. 1(5)

I2

Reg. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Notes on Part 4

Modifications

C1

Pt. 4 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)