C1PART 4Export declarations etc

Annotations:
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 4Form of export declarations and how they are made

SECTION 5Export declarations: consequential provision

Export declarations made orally: consequential provisionI1I228

1

This regulation applies in respect of goods where an export declaration is made orally as provided by Section 2.

2

The following are (respectively) deemed as, or treated as, occurring when an HMRC officer gives the information described in regulation 15(1)(b)—

a

notification of export of the goods, F1...

b

acceptance of, and notification of acceptance of, the export declaration F2, and

F3c

release of the goods to a common export procedure.

F43

Discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.

4

No notification of discharge from a common export procedure is required to be made to the declarant.