The Customs (Export) (EU Exit) Regulations 2019

Goods carried by RoRo vehicles to and from RoRo listed locations: modifications in relation to export declarationsU.K.

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54.—(1) Paragraphs (2) to (7) apply to an export declaration in respect of goods which are carried by RoRo vehicles to, and are exported on RoRo vehicles from, RoRo listed locations.

(2) There is no requirement to make the goods available for examination except—

(a)in cases specified in a notice which may be given by HMRC; or

(b)if an HMRC officer requires that the goods are made available for examinationF1....

(3) Even if there is no requirement to make goods available for examination, regulation 12(2)(a) (eligibility of persons to make export declarations) applies as if there is that requirement.

(4) Even if goods are required to be made available for examination by or under paragraph (2), a notification for the purposes of regulation 40(5) (obligation to make goods available for examination) is not required except in circumstances which may be specified in a notice given by HMRC.

(5) The export declaration must not be amended or withdrawn M1 after it is made without the consent of an HMRC officer, other than to substitute [F2information of a description specified in a notice given by HMRC].

(6) A notification of export of goods is deemed to have been given in respect of goods declared for a common export procedure which were carried by RoRo vehicles to, and are exported on RoRo vehicles from, RoRo listed locations.

(7) But paragraph (6) does not apply—

(a)in cases specified in a notice which may be given by HMRC; or

(b)if an HMRC officer requires that a notification of export of goods is given in respect of the goods.

F3(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in reg. 54(2)(b) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(16); S.I. 2020/1643, reg. 2, Sch.

F2Words in reg. 54(5) 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(18); S.I. 2020/1643, reg. 2, Sch.

F3Reg. 54(8)(9) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 7(9); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1Pt. 6 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)

C2Reg. 54(6)(7) applied (with modifications) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(1)(2); S.I. 2020/1643, reg. 2, Sch.