{
  "url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-38",
  "json_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-38.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/38",
  "kind": "regulation",
  "number": "38",
  "heading": "HMRC access to the EIDR electronic system etc",
  "text": "(1) An authorised EIDR export declarant must, when required to do so by an HMRC officer—\n(a) allow an officer access to the EIDR electronic system operated by the declarant; or\n(b) provide to the officer, from that system, information which the officer reasonably requires in order to verify—\n(i) EIDR records, or\n(ii) other records showing whether or not any goods have been exported which are subject to a prohibition or restriction on export imposed under an enactment.\n(2) Where paragraph (1) applies, the goods to which the records relate are not discharged from a common export procedure until—\n(a) the verification has occurred to the HMRC officer's satisfaction; or\n(b) the officer confirms the goods are to be discharged from a common export procedure, notwithstanding that the verification has not occurred.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 38 not in force at made date, see reg. 1(5)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 38 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/38",
    "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."
}