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The Customs (Export) (EU Exit) Regulations 2019
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Rhagor o Adnoddau
Changes to legislation:
There are currently no known outstanding effects for the The Customs (Export) (EU Exit) Regulations 2019, Section 47.
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[F1Amendment or withdrawal of export declarationsU.K.
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adran has no associated
Memorandwm Esboniadol
47.—(1) A person who has made an export declaration is entitled to withdraw it at any time before the first occurrence of any of the following events—
(a)an HMRC officer indicating to the person that the officer intends to take steps to verify the export declaration;
(b)an HMRC officer taking steps to verify the declaration;
(c)HMRC accepting the declaration.
(2) A person may withdraw an export declaration after an event listed in paragraph (1)(a) to (c) has occurred if—
(a)a notification to withdraw the declaration is given to an HMRC officer before the end of a period specified in a notice given by HMRC; and
(b)an HMRC officer consents to the withdrawal.
(3) A person who has made an export declaration is entitled to amend it at any time before the first occurrence of any of the following events—
(a)an HMRC officer indicating to the person that the officer intends to take steps to verify the export declaration;
(b)an HMRC officer taking steps to verify the declaration;
(c)where regulation 54 does not apply, HMRC accepting the declaration; or
(d)where regulation 54 applies, the RoRo vehicle crossing the boundary of a RoRo listed location.
(4) A person may amend an export declaration after an event listed in paragraph (3)(a) to (d) has occurred if—
(a)a notification to amend the declaration is given to an HMRC officer before the end of a period specified in a notice given by HMRC; and
(b)an HMRC officer consents to the making of the amendment.
(5) In this regulation ‘RoRo listed location’ and ‘RoRo vehicle’ have the same meaning as in Part 6.]
Textual Amendments
F1Reg. 47 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(17); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 47 not in force at made date, see reg. 1(5)
I2Reg. 47 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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