The Customs (Export) (EU Exit) Regulations 2019 No. 108

PART 4 U.K. Export declarations etc

Modifications etc. (not altering text)

C1 Pt. 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.)

CHAPTER 4 U.K. Form of export declarations and how they are made

SECTION 2 U.K. Export declarations made orally

General provisions applying to export declarations made orally U.K.

15.—(1) An individual makes an export declaration orally only if—

(a) the individual—

(i) makes the declaration to an HMRC officer at a Customs office,

(ii) identifies the goods in respect of which the declaration is made, and

(iii) where paragraph (2) applies, identifies the person on whose behalf the goods are exported; and

(b) the officer informs the individual that the officer is satisfied that the declaration is being made.

(2) An individual may make an export declaration orally on behalf of another person (“P”) where—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the goods to which the export declaration relates are exported by P, and

(c) the individual has the authority of P to make the declaration.

(3) An individual does not make an export declaration orally under this Section if, before an export declaration is purportedly made orally, an export declaration has, in respect of that export of goods, been made in another form.

Textual Amendments

F1 Reg. 15(2)(a) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(2)

Commencement Information

I1 Reg. 15 not in force at made date, see reg. 1(5)

I2 Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.