The Customs (Export) (EU Exit) Regulations 2019

CHAPTER 6 U.K. Simplifications to export declarations etc

SECTION 1 U.K. Simplified export declaration process

The meaning of simplified export declaration process U.K.

31.—(1) “ Simplified export declaration process” means the process in relation to export declarations provided by this Chapter which simplifies or disapplies requirements made by or under these Regulations which would otherwise apply to export declarations.

(2) The simplified export declaration process does not apply to an export declaration made in respect of goods which are subject to a transit procedure.

Commencement Information

I1 Reg. 31 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

I2 Reg. 31 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Persons authorised to use the simplified export declaration process U.K.

32.—(1) A person (“an authorised declarant”) may use the simplified export declaration process if authorised to do so by HMRC.

(2) The eligibility criteria to be so authorised are that the person—

(a) meets the criteria which apply to be approved as an authorised economic operator M1 , as if reference to suitability to be an authorised economic operator [F1 in regulation 93(1)(c) and (d) of CIDEER 2018] were a reference to suitability to be an authorised declarant; and

(b) demonstrates to an HMRC officer that appropriate procedures are in place such that the person can use the simplified export declaration process competently.

(3) HMRC may give a notice setting out appropriate procedures for the purposes of paragraph (2)(b).

(4) A person who is an authorised economic operator may be authorised as an authorised declarant even if the person does not meet the eligibility criterion in paragraph (2)(b).

(5) An authorisation may be given in respect of an export declaration which—

(a) is identified in the authorisation, or

(b) is to be made within a period identified in the authorisation.

(6) The simplified export declaration process must be used in compliance with any conditions contained in the authorisation.

(7) The simplified export declaration process may not be used by a Customs agent M2 in respect of an export declaration where—

(a) the principal of the agent is an authorised declarant;

(b) the agent is not an authorised declarant; and

(c) the agent intends to act as an indirect agent on behalf of the principal in making the export declaration.

Textual Amendments

F1 Words in reg. 32(2)(a) inserted (1.10.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(3), 8(2)

Commencement Information

I3 Reg. 32 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

I4 Reg. 32 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 See regulation 93 (eligibility criteria for authorised economic operators) of CIDEER 2018 which applies to these Regulations due to Part 8.

M2 See, in relation to Customs agents and indirect agents, section 21 of the Act.

Simplified export declaration and supplementary export declaration U.K.

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.

[F2 (6) A supplementary export declaration must be made by no later than the end of the period specified in a notice published by HMRC]

F3 (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.

[F4 (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

F2 Reg. 33(6) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(12)

F3 Reg. 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.

F4 Reg. 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

I5 Reg. 33 not in force at made date, see reg. 1(5)

I6 Reg. 33 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Exception from requirement to make a supplementary export declaration U.K.

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.

Commencement Information

I7 Reg. 34 not in force at made date, see reg. 1(5)

I8 Reg. 34 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Supplementary export declaration: extension to make available documents for inspection U.K.

35.—(1) In a particular case, an HMRC officer may extend the period to make available for inspection, by an HMRC officer, documents required to accompany a supplementary export declaration.

(2) But any such extended period must not exceed—

(a) in respect of documents which concern the value of the goods, the period of three years beginning with the date of release of the goods to a common export procedure;

(b) in respect of all other documents, the period of 120 days beginning with the date of release of the goods to a common export procedure.

Commencement Information

I9 Reg. 35 not in force at made date, see reg. 1(5)

I10 Reg. 35 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

SECTION 2 U.K. Simplified export declarations made using the EIDR export process

EIDR export process U.K.

36.—(1) “ EIDR export process” means to make a simplified export declaration—

(a) by way of entering into an EIDR electronic system the simplified export declaration, the information required to be contained in it, and the documents required to accompany it; and

(b) which meets the conditions in paragraphs (2) and (3); and

in this regulation that simplified export declaration is referred to as an “applicable simplified export declaration”.

(2) The first condition is that the goods to which the declaration relates must be of a kind set out in a notice which must be given by HMRC.

(3) The second condition is that the goods are not excise goods, within the meaning of regulation 3(1) of the Excise Goods (Holding, Movement & Duty Point) Regulations 2010 M3 .

(4) In paragraph (1), “EIDR electronic system” means, in relation to the export of goods, an electronic system which is—

(a) operated by the person making the applicable simplified export declaration, and

(b) used for keeping and maintaining records (“EIDR records”) of the matters referred to in sub-paragraphs (a) and (b) of paragraph (1).

Commencement Information

I11 Reg. 36 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

I12 Reg. 36 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M3 S.I. 2010/593.

Authorisations to use the EIDR export process U.K.

37.—(1) A person may only use the EIDR export process if authorised to do so by HMRC.

(2) A person authorised under paragraph (1) is referred to in this Chapter as “an authorised EIDR export declarant”.

(3) The eligibility criteria to be so authorised are that the person meets the criteria which apply to be approved as an authorised economic operator M4 [F5 in regulation 93(1)(c), (d), (e) and (g) of CIDEER 2018], as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR export declarant.

(4) The authorisation that a person is an authorised EIDR export declarant must identify any conditions which apply in respect of using the EIDR export process.

(5) As part of that authorisation, HMRC may determine that goods of a kind specified in it are not required to be made available for examination.

(6) But HMRC or an HMRC officer may subsequently require goods to be made available for examination even if a determination under paragraph (5) has been made.

Textual Amendments

F5 Words in reg. 37(3) inserted (1.10.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(3), 8(3)

Commencement Information

I13 Reg. 37 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

I14 Reg. 37 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M4 See section 22 of the Act, and regulation 93(1)(c), (d), (e) and (g) of CIDEER 2018 which apply to these Regulations in accordance with, and with the modifications provided by, Part 8.

HMRC access to the EIDR electronic system etc U.K.

38.—(1) An authorised EIDR export declarant must, when required to do so by an HMRC officer—

(a) allow an officer access to the EIDR electronic system operated by the declarant; or

(b) provide to the officer, from that system, information which the officer reasonably requires in order to verify—

(i) EIDR records, or

(ii) other records showing whether or not any goods have been exported which are subject to a prohibition or restriction on export imposed under an enactment.

(2) Where paragraph (1) applies, the goods to which the records relate are not discharged from a common export procedure until—

(a) the verification has occurred to the HMRC officer's satisfaction; or

(b) the officer confirms the goods are to be discharged from a common export procedure, notwithstanding that the verification has not occurred.

Commencement Information

I15 Reg. 38 not in force at made date, see reg. 1(5)

I16 Reg. 38 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F6 Fixed transport installations U.K.

38A.— (1) An export declaration for goods exported using a fixed transport installation must be made by or on behalf of the operator of that installation or the consignor of the goods.

(2) Such an operator or consignor is deemed for the purposes of that export as governed by this regulation to be an authorised declarant under regulation 32(1) and an authorised EIDR export declarant under regulation 37(2).

(3) The declaration in paragraph (1) may be made using the simplified export declaration process as modified by this regulation.

(4) Regulation 32(7) applies in relation to that operator or consignee as if the use of the word “not” in both places, the words of sub-paragraph (a), and the words “as an indirect agent” in sub-paragraph (c) are omitted.

(5) But to comply with that simplified process—

(a) the simplified export declaration in regulation 33(1)(a) must be made not later than as provided for by regulation 33(5) in the light of any relevant stipulation as mentioned in sub-paragraph (c) below;

(b) the supplementary export declaration in regulation 33(1)(b) must be made not later than [F7 the period specified in a notice published by HMRC] in the light of any such stipulation; and

(c) the operator or consignee must comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about—

(i) keeping records and making them available to an HMRC officer,

(ii) making declarations for appropriate time periods,

(iii) making declarations for given amounts of goods, and

(iv) the proper operation of the procedure.

(6) The notices in paragraphs (5)(c) and (12) may be modified, amended, replaced or withdrawn by a further such notice.

(7) An indirect agent making the declaration in paragraph (3) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(c).

(8) Where there is compliance with the simplified export declaration process as modified by paragraphs (2), (4), (5)(a) and (b), (6), (7), (11) and (12)—

(a) the notification by HMRC under regulation 43(1) is presumed given, and

(b) regulation 50(1) is deemed satisfied.

(9) An operator or consignee who breaches the EIDR procedure as so modified ceases being covered by paragraph (2) in relation to any further such export unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume).

(10) An agent who breaches the simplified export procedure as so modified ceases being authorised under regulation 37(1), and the authorisation is revoked.

(11) Regulations 10, 31(2), 32(2) to (6), 33(2), 33(6), 33(9) to (11), 34, 35, 36(1)(b), 36(2) and (3), 37(3) to (6), 38(2) and 39 do not apply to such an export.

(12) A single simplified export declaration and its associated supplementary declaration may cover a number of different goods exported using a given fixed transport installation, including goods of different descriptions, but only to the extent permitted in a notice published by HMRC.

(13) A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 or any technical means used for the continuous transport of electricity, gas or oil.

(14) This regulation only applies in relation to an export if the operator or consignor so elects.

(15) Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation.

(16) This regulation does not have effect in relation to an export of goods from Northern Ireland.]

Textual Amendments

F6 Reg. 38A inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(9); S.I. 2020/1643, reg. 2, Sch.

F7 Words in reg. 38A(5)(b) substituted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(13)