{
  "url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-35",
  "json_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-35.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/35",
  "kind": "regulation",
  "number": "35",
  "heading": "Supplementary export declaration: extension to make available documents for inspection",
  "text": "(1) 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.\n(2) But any such extended period must not exceed—\n(a) 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;\n(b) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 35 not in force at made date, see reg. 1(5)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 35 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/35",
    "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."
}