Regulation 35 Supplementary export declaration: extension to make available documents for inspectionI1I2
United Kingdom
In a particular case, an HMRC officer may extend the period to make available for inspection, by an HMRC officer, documents required to accompany a supplementary export declaration.
But any such extended period must not exceed—
in respect of documents which concern the value of the goods, the period of three years beginning with the date of release of the goods to a common export procedure;
in respect of all other documents, the period of 120 days beginning with the date of release of the goods to a common export procedure.
Annotations
Commencement
- I1
Reg. 35 not in force at made date, see reg. 1(5)
- I2
Reg. 35 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.)