The Customs (Export) (EU Exit) Regulations 2019 No. 108

PART 4 Export declarations etc

CHAPTER 6 Simplifications to export declarations etc

SECTION 1 Simplified export declaration process

Exception from requirement to make a supplementary export declaration

34.  A supplementary export declaration is not required, to comply with the simplified export declaration process, in respect of goods where—

(a) the value of the goods does not exceed £900 and the weight of the goods does not exceed 1000kg;

(b) an HMRC officer considers that all the information required to discharge the goods from a common export procedure has been provided by or with the simplified export declaration without the need for a supplementary export declaration; and

(c) the simplified export declaration is not made by using the EIDR export process.