Regulation 15 General provisions applying to export declarations made orallyI1I2
United Kingdom
An individual makes an export declaration orally only if—
the individual—
makes the declaration to an HMRC officer at a Customs office,
identifies the goods in respect of which the declaration is made, and
where paragraph (2) applies, identifies the person on whose behalf the goods are exported; and
the officer informs the individual that the officer is satisfied that the declaration is being made.
An individual may make an export declaration orally on behalf of another person (“P”) where—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the goods to which the export declaration relates are exported by P, and
the individual has the authority of P to make the declaration.
An individual does not make an export declaration orally under this Section if, before an export declaration is purportedly made orally, an export declaration has, in respect of that export of goods, been made in another form.
Annotations
Textual amendments
- F1
Reg. 15(2)(a) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(2)
Commencement
- I1
Reg. 15 not in force at made date, see reg. 1(5)
- I2
Reg. 15 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.)