# The Customs (Export) (EU Exit) Regulations 2019, Regulation 27: Export declarations made in paper form: further provision

Extent: E+W+S+N.I.

(1) In cases specified in a notice given by HMRC, an export declaration may be made in a paper form specified in the notice.
(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.

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Source: https://www.legislation.gov.uk/uksi/2019/108/regulation/27 (the official version)
Page: https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.