Regulation 54B Unaccompanied goods: modifications in relation to export declarationsF1
There is no requirement to make the goods available for examination except—
in cases specified in a notice which may be given by HMRC; or
if an HMRC officer requires that the goods are made available for examination.
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.
Even if goods are required to be made available for examination by or under paragraph (1), 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.
A notification of export of goods is deemed to have been given in respect of the goods.
But paragraph (4) does not apply—
in cases specified in a notice which may be given by HMRC; or
if an HMRC officer requires that a notification of export of goods is given in respect of the goods.