Amendment or withdrawal of export declarations
47.—(1) A person who has made an export declaration is entitled to amend it or withdraw it at any time before a relevant event occurs.
(2) For this purpose “a relevant event occurs” on the first occurrence of any of the following—
(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.
(3) Once the relevant event occurs, the person who has made the export declaration may amend or withdraw it only if—
(a)a notification to amend or 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 making of the amendment or the withdrawal.