Modifications etc. (not altering text)
C1Pt. 4 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.)
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 M1.
(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
I1Reg. 36 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)
I2Reg. 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
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 M2 [F1in 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
F1Words 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
I3Reg. 37 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)
I4Reg. 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
M2See 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.
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
I5Reg. 38 not in force at made date, see reg. 1(5)
I6Reg. 38 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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 [F3the 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
F2Reg. 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.
F3Words 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)