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Regulation 17A Export declarations that may be made orally or electronicallyF1

(1)

Where an individual may make an export declaration orally under Section 2 (export declarations made orally), the individual may instead make an export declaration in accordance with the electronic form specified in the public notice made under regulation 14(1)(a) if all of the following conditions are met—

(a)

the individual making the declaration is a qualifying departing traveller;

(b)

the declaration is made within the period of time specified in a notice published by HMRC;

(c)

the goods are—

(i)

contained within the individual's accompanied baggage; or

(ii)

carried by a small vehicle driven by the individual, or in which the individual is a passenger;

(d)

the goods are not personal gifts or non-commercial goods;

(e)

the value of the goods does not exceed F2the amount specified in a notice published by HMRC;

(f)

the weight of the goods does not exceed 1000 kg;

(g)

the goods are not subject to excise duty; and

(h)

the goods are not subject to a restriction on export imposed under an enactment.

(2)

HMRC must publish a notice specifying the period of time in which a declaration must be made for the purposes of this regulation and regulation 21A(b).

(F33)

HMRC must publish a notice specifying the amount at paragraph (1)(e) and in regulations 17, 21 and 21A.

Annotations

Textual amendments

F1

Reg. 17A inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(6) (as amended by S.I. 2020/1552, regs. 1(2), 7(3)); S.I. 2020/1643, reg. 2, Sch.

F2

Words in reg. 17A(1)(e) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(b), 3(5)(a)

F3

Reg. 17A(3) inserted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(b), 3(5)(b)

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.)