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The Customs (Export) (EU Exit) Regulations 2019
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There are currently no known outstanding effects for the The Customs (Export) (EU Exit) Regulations 2019, Section 33.
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Simplified export declaration and supplementary export declarationU.K.
This section has no associated Explanatory Memorandum
33.—(1) To comply with the simplified export declaration process, an authorised declarant must make the export declaration, in respect of the goods, in two parts, comprising—
(a)a simplified export declaration, and
(b)a supplementary export declaration.
(2) But, in the cases specified in regulation 34, a supplementary export declaration is not required.
(3) A “simplified export declaration” and a “supplementary export declaration” are the parts of an export declaration, identified accordingly in a public notice given by HMRC Commissioners.
(4) That public notice must specify the information to be contained in, and the documents to accompany, the respective parts.
(5) A simplified export declaration must be made by no later than the end of the period which applies to making the export declaration in respect of the goods.
[F1(6) A supplementary export declaration must be made by no later than the end of the period specified in a notice published by HMRC]
F2(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) The authorised declarant must, by the end of the period which applies to the making of each respective part, make available for inspection by an HMRC officer any documents required to accompany each respective part.
(9) An HMRC officer may, in the case of documents required to accompany the supplementary export declaration, extend that period in accordance with regulation 35.
(10) For the purposes of acceptance of an export declaration, where HMRC makes a determination in respect of the simplified export declaration, it is treated as a determination in respect of the export declaration.
(11) For the purposes of notification of acceptance of an export declaration, a notification by HMRC to the authorised declarant that the simplified export declaration is accepted, is notification of acceptance of the export declaration.
[F3(12) Acceptance and notification of acceptance of the export declaration are to be treated as occurring on completion of the EIDR export process in regulation 36(1) where—
(a)the conditions of regulation 36 are met; and
(b)an HMRC officer is satisfied that the goods have been made available for examination in accordance with regulation 40.]
Textual Amendments
F1Reg. 33(6) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(12)
F2Reg. 33(7) 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(13); S.I. 2020/1643, reg. 2, Sch.
F3Reg. 33(12) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(6); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 33 not in force at made date, see reg. 1(5)
I2Reg. 33 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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