Regulation 42 Acceptance of export declarationsC1I1I2
United Kingdom
As soon as practicable after receiving an export declaration, HMRC must determine—
whether or not the export declaration has been made, and has been made available to HMRC, in accordance with provision made by or under this Part, and
whether or not the declaration is complete.
Where goods must be made available for examination, HMRC are not required to make a determination under paragraph (1) before the goods have been made available for examination.
Paragraph (1) is subject to the following—
regulation 28 (export declarations made orally: consequential provision);
regulation 29 (export declarations made by conduct: consequential provision);
regulation 33 (simplified export declaration and supplementary export declaration); and
regulation 45 (verification of export declarations).
Annotations
Modifications
- C1
Pt. 4 Ch. 10 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 9(3)(b) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 42 not in force at made date, see reg. 1(5)
- I2
Reg. 42 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.)