Export declarations made orally: consequential provisionU.K.
28.—(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]
[F3(c)release of the goods to a common export procedure].
[F4(3) 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.]
Textual Amendments
F1Word in reg. 28(2)(a) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(13)(a)(i); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 28(2)(b) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(13)(a)(ii); S.I. 2020/1643, reg. 2, Sch.
F3Reg. 28(2)(c) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(13)(a)(iii); S.I. 2020/1643, reg. 2, Sch.
F4Reg. 28(3)(4) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(13)(b); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 28 not in force at made date, see reg. 1(5)
I2Reg. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.