Regulation 40 Obligation to make goods available for examinationI1I2C1

Goods, in respect of which an export declaration has been made, must be made available for examination at an appropriate place F1or a place approved under paragraph (6A) within a period of 30 days beginning with the day on which the declaration was made.

But paragraph (1) does not apply to goods which are exported by being transported through a fixed transport installation.

The person who made the export declaration in respect of the goods is required to make the goods available for examination, except if they secure that another person is to do it on their behalf.

If a person secures that another person (“P”) is to make the goods available for examination on their behalf, P is required to make the goods available for examination.

A person who makes an export declaration in relation to goods by the conduct described in regulation 23(2) (export declarations by conduct: posted goods) is treated as having secured that the universal service provider or authorised foreign designated operator to whom the goods were submitted is to make those goods available for examination on their behalf.

A person required to make goods available for examination must give HMRC a notification setting out when and where the goods are to be made so available.

Further requirements about making the goods available for examination may be specified in a notice given by HMRC including, in particular, the following—

For the purposes of this regulation, HMRC may approve a place F4....

And cases where a place is approved by HMRC for those purposes include cases where the place is owned, occupied or otherwise used by a person approved by HMRC.

In this regulation—

This regulation is subject to regulation 37 and Part 6 (goods exported from RoRo listed locations F5or specified export locations).