Regulation 46 Inaccuracies in export declarationsI1I2C1
United Kingdom
Paragraph (2) applies if an HMRC officer considers at any time that there is an inaccuracy in an export declaration (including as a result of an inaccuracy in a document accompanying it).
The officer—
must inform the person making the declaration of the inaccuracy, and
must correct the declaration, or direct the person who has made the declaration or any other appropriate person to make the necessary corrections.
Any liability to import duty in respect of any goods may be determined on the basis of the information contained in an export declaration as corrected (or required to be corrected) under paragraph (2).
A notification is not required to be given under paragraph (2)(a) if an HMRC officer considers that doing so might prejudice an investigation that could result in legal proceedings (whether or not involving the person who would otherwise be notified).
Annotations
Modifications
- C1
Reg. 46 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 10(4) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 46 not in force at made date, see reg. 1(5)
- I2
Reg. 46 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.)