Regulation 25 Export declarations made in paper form: qualifying departing travellersI1I2F1
United Kingdom
An individual who is a qualifying departing traveller may make an export declaration in an appropriate paper form in respect of goods carried at the time of export by the individual, except where the goods are exported at a location which is specified in a notice published by HMRC.
In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.
HMRC must publish a notice providing the form referred to in paragraph (2).
Annotations
Textual amendments
- F1
Reg. 25 substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(5); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 25 not in force at made date, see reg. 1(5)
- I2
Reg. 25 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.)