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Regulation 54 Specified export locations and RoRo listed locations: modifications in relation to export declarationsF8I1I2

United Kingdom

F1(1)

This regulation applies to an export declaration in respect of goods which are—

(a)

carried by a RoRo vehicle to, and are exported on a RoRo vehicle from, a RoRo listed location; or

(b)

transported to and exported from a specified export location.

(2)

There is no requirement to make the goods available for examination except—

(a)

in cases specified in a notice which may be given by HMRC; or

(b)

if an HMRC officer requires that the goods are made available for examinationF2...

(3)

Even if there is no requirement to make goods available for examination, regulation 12(2)(a) (eligibility of persons to make export declarations) applies as if there is that requirement.

(4)

Even if goods are required to be made available for examination by or under paragraph (2), a notification for the purposes of regulation 40(5) (obligation to make goods available for examination) is not required except in circumstances which may be specified in a notice given by HMRC.

(5)

The export declaration must not be amended or withdrawn M1 after it is made without the consent of an HMRC officer, other than to substitute F3information of a description specified in a notice given by HMRC.

C1(6)

A notification of export of goods is deemed to have been given in respect of goods F4to which this regulation applies and which have been declared for a common export procedure F5...

(7)

But paragraph (6) does not apply—

(a)

in cases specified in a notice which may be given by HMRC; or

(b)

if an HMRC officer requires that a notification of export of goods is given in respect of the goods.

F6(7A)

If required to do so by an HMRC officer, evidence of compliance with regulation 10(1) of these Regulations in relation to goods to which this regulation applies must be produced to an HMRC officer, by a person—

(a)

in possession or control of a vehicle in which the goods are being or have been transported to the export location; or

(b)

who has made an export declaration in relation to the goods.

(7B)

For the purposes of paragraph (7A)—

(a)

a “person in possession or control of a vehicle” includes the driver or the haulier;

(b)

HMRC Commissioners may list the types of evidence that they will accept in a public notice.

F7(8)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Reg. 54(1) substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(b)

F2

Words in reg. 54(2)(b) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(16); S.I. 2020/1643, reg. 2, Sch.

F3

Words in reg. 54(5) 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(18); S.I. 2020/1643, reg. 2, Sch.

F4

Words in reg. 54(6) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(c)(i)

F5

Words in reg. 54(6) omitted (1.1.2022) by virtue of The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(c)(ii)

F6

Reg. 54(7A)(7B) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(d)

F7

Reg. 54(8)(9) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 7(9); S.I. 2020/1643, reg. 2, Sch.

F8

Words in reg. 54 heading substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(a)

Marginal citations

M1

See Chapter 12 of Part 4.

Modifications

C1

Reg. 54(6)(7) applied (with modifications) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(1)(2); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 54 not in force at made date, see reg. 1(5)

I2

Reg. 54 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Notes on Part 6

Textual amendments

F1

Words in Pt. 6 heading inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(3) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(3) (revoked))

Modifications

C1

Pt. 6 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.)