{
  "url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-15",
  "json_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-15.json",
  "legislation": "uksi/2019/108",
  "legislation_title": "The Customs (Export) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "General provisions applying to export declarations made orally",
  "text": "(1) An individual makes an export declaration orally only if—\n(a) the individual—\n(i) makes the declaration to an HMRC officer at a Customs office,\n(ii) identifies the goods in respect of which the declaration is made, and\n(iii) where paragraph (2) applies, identifies the person on whose behalf the goods are exported; and\n(b) the officer informs the individual that the officer is satisfied that the declaration is being made.\n(2) An individual may make an export declaration orally on behalf of another person (“P”) where—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) the goods to which the export declaration relates are exported by P, and\n(c) the individual has the authority of P to make the declaration.\n(3) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 not in force at made date, see reg. 1(5)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/108/regulation/15",
    "retrieved_at": "2026-10-28T22:48:40.856069+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}