Explanatory note
(This note is not part of the Regulations)
These Regulations, which come into force on 26th March 2003, supplement Article 4(19) of Council Regulation (EEC) No. 2913/92 by setting out the manner for presentation to the Commissioners of goods for export.
Regulation 3 and Schedules 1 and 2 provide for presentation to be made by means of documents and set out the information to be provided.
Regulation 4 provides for the requirements relating to presentation to be satisfied by delivering the information specified there by means of an electronic communication.
Regulation 5 makes evidential provision concerning information delivered by an electronic communication.