Regulation 59C Amendment and withdrawal of onward export notificationsF1

(1)

An OE notifier may amend or withdraw an onward export notification given by the OE notifier, except where paragraphs (2) and (3) apply.

(2)

No amendment may be made after an HMRC officer has informed the OE notifier that the officer is satisfied that the goods may be exported.

(3)

No amendment may be made after the time when an HMRC officer informs the OE notifier that the officer—

(a)

intends to examine the goods, or

(b)

has established that the contents of the onward export notification are incorrect.

(4)

But paragraph (3) does not apply in relation to an amendment required under regulation 58(2) (customs agents: disclosure of withdrawal of an appointment).

Annotations

Textual amendments

F1: Pt. 8A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(20); S.I. 2020/1643, reg. 2, Sch.