# The Customs (Export) (EU Exit) Regulations 2019, Regulation 49: Releasing goods to a common export procedure

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/uksi/2019/108/regulation/49 (the official version)
Page: https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.