Regulation 47 Amendment or withdrawal of export declarationsF1I1I2
United Kingdom
A person who has made an export declaration is entitled to withdraw it at any time before the first occurrence of any of the following events—
an HMRC officer indicating to the person that the officer intends to take steps to verify the export declaration;
an HMRC officer taking steps to verify the declaration;
HMRC accepting the declaration.
A person may withdraw an export declaration after an event listed in paragraph (1)(a) to (c) has occurred if—
a notification to withdraw the declaration is given to an HMRC officer before the end of a period specified in a notice given by HMRC; and
an HMRC officer consents to the withdrawal.
A person who has made an export declaration is entitled to amend it at any time before the first occurrence of any of the following events—
an HMRC officer indicating to the person that the officer intends to take steps to verify the export declaration;
an HMRC officer taking steps to verify the declaration;
where regulation 54 does not apply, HMRC accepting the declaration; or
where regulation 54 applies, the RoRo vehicle crossing the boundary of a RoRo listed location.
A person may amend an export declaration after an event listed in paragraph (3)(a) to (d) has occurred if—
a notification to amend the declaration is given to an HMRC officer before the end of a period specified in a notice given by HMRC; and
an HMRC officer consents to the making of the amendment.
In this regulation ‘RoRo listed location’ and ‘RoRo vehicle’ have the same meaning as in Part 6.
Annotations
Textual amendments
- F1
Reg. 47 substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(17); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 47 not in force at made date, see reg. 1(5)
- I2
Reg. 47 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.)