Export declarations made in paper form: further provisionU.K.
This section has no associated Explanatory Memorandum
27.—(1) In cases specified in a notice given by HMRC, an export declaration may be made in a paper form specified in the notice.
(2) In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with any provision made in a notice given by HMRC.
Commencement Information
I1Reg. 27 not in force at made date, see reg. 1(5)
I2Reg. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.