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Regulation 49 Releasing goods to a common export procedureI1I2

United Kingdom

(1)

The release of goods to a common export procedure occurs when—

(a)

HMRC accepts an export declaration, and

(b)

any other requirements which may be specified in a notice given by HMRC are met.

(2)

But HMRC must not release goods to a common export procedure before an HMRC officer has decided—

(a)

to take steps to verify the export declaration, or

(b)

that the goods may be released to the procedure without an officer taking those steps.

Annotations

Commencement

I1

Reg. 49 not in force at made date, see reg. 1(5)

I2

Reg. 49 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.)