Regulation 41 Control of goods where export declaration is madeI1I2
United Kingdom
The goods in respect of which an export declaration is made are subject to the control of any HMRC officer throughout the period beginning with the acceptance of the export declaration and ending when—
they are F1taken out of the United Kingdom;
they are forfeited or destroyed; or
the export declaration in respect of the goods is amended so that it no longer applies to the goods or is withdrawn.
The control that may be exercised by an officer includes the requirements mentioned in paragraph (3).
An officer may require a person—
to provide information (and documents) to the officer as specified by that officer,
to handle the goods, or otherwise deal with them, in accordance with instructions given by the officer (whether given orally or in any other way), or
to keep the goods in any place specified by the officer, and
in each case the requirement must be complied with immediately or at a time specified by the officer.
This regulation does not limit the control of the goods that may be exercised by an HMRC officer by or under any other enactment.
Annotations
Textual amendments
- F1
Words in reg. 41(1)(a) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(10)
Commencement
- I1
Reg. 41 not in force at made date, see reg. 1(5)
- I2
Reg. 41 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.)