{
  "url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-54",
  "json_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-54.json",
  "legislation": "uksi/2019/108",
  "legislation_title": "The Customs (Export) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019",
  "path": "regulation/54",
  "kind": "regulation",
  "number": "54",
  "heading": "Specified export locations and RoRo listed locations: modifications in relation to export declarations",
  "text": "(1) This regulation applies to an export declaration in respect of goods which are—\n(a) carried by a RoRo vehicle to, and are exported on a RoRo vehicle from, a RoRo listed location; or\n(b) transported to and exported from a specified export location.\n(2) There is no requirement to make the goods available for examination except—\n(a) in cases specified in a notice which may be given by HMRC; or\n(b) if an HMRC officer requires that the goods are made available for examination...\n(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.\n(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in circumstances which may be specified in a notice given by HMRC.\n(5) The export declaration must not be amended or withdrawn after it is made without the consent of an HMRC officer, other than to substitute information of a description specified in a notice given by HMRC.\n(6) A notification of export of goods is deemed to have been given in respect of goods to which this regulation applies and which have been declared for a common export procedure ...\n(7) But paragraph (6) does not apply—\n(a) in cases specified in a notice which may be given by HMRC; or\n(b) if an HMRC officer requires that a notification of export of goods is given in respect of the goods.\n(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—\n(a) in possession or control of a vehicle in which the goods are being or have been transported to the export location; or\n(b) who has made an export declaration in relation to the goods.\n(7B) For the purposes of paragraph (7A)—\n(a) a “person in possession or control of a vehicle” includes the driver or the haulier;\n(b) HMRC Commissioners may list the types of evidence that they will accept in a public notice.\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "See Chapter 12 of Part 4."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 54 not in force at made date, see reg. 1(5)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 54 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/108/regulation/54",
    "retrieved_at": "2026-10-28T22:48:40.856069+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}