{
  "url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-27",
  "json_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-27.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/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Export declarations made in paper form: further provision",
  "text": "(1) In cases specified in a notice given by HMRC, an export declaration may be made in a paper form specified in the notice.\n(2) In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with any provision made in a notice given by HMRC.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 27 not in force at made date, see reg. 1(5)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 27 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/27",
    "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."
}