Regulation 36 EIDR export processI1I2
United Kingdom
“EIDR export process” means to make a simplified export declaration—
by way of entering into an EIDR electronic system the simplified export declaration, the information required to be contained in it, and the documents required to accompany it; and
which meets the conditions in paragraphs (2) and (3); and
in this regulation that simplified export declaration is referred to as an “applicable simplified export declaration”.
The first condition is that the goods to which the declaration relates must be of a kind set out in a notice which must be given by HMRC.
The second condition is that the goods are not excise goods, within the meaning of regulation 3(1) of the Excise Goods (Holding, Movement & Duty Point) Regulations 2010 M1.
In paragraph (1), “EIDR electronic system” means, in relation to the export of goods, an electronic system which is—
operated by the person making the applicable simplified export declaration, and
used for keeping and maintaining records (“EIDR records”) of the matters referred to in sub-paragraphs (a) and (b) of paragraph (1).
Annotations
Marginal citations
- M1
Commencement
- I1
Reg. 36 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)
- I2
Reg. 36 in force at 31.12.2020 in so far as not already in force 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.)