C1PART 4Export declarations etc
CHAPTER 4Form of export declarations and how they are made
SECTION 5Export declarations: consequential provision
F1Goods not requiring examination29C
1
Subject to paragraph (2), there is no requirement to make goods available for examination if—
a
notification of export of the goods is deemed to have been given under regulation 29B(1); and
b
the goods are exported from a location specified in a notice published by HMRC.
2
Paragraph (1) does not apply—
a
in cases of a type specified in a notice published by HMRC; or
b
if an HMRC officer requires that the goods are made available for examination.
F22A
Subject to paragraph (2B), there is no requirement to make goods available for examination if an export declaration is made by conduct as provided by regulations 24, 24A, 24B and 24C.
2B
Paragraph (2A) does not apply if an HMRC officer requires that the goods are made available for examination.
3
Where paragraph (1) F3or (2A) applies, regulation 12(2)(a) (eligibility of persons to make export declarations) applies as if there is that requirement to make the goods available for examination.
4
Where paragraph (2) F4or (2B) applies, a notification for the purposes of regulation 40(5) (obligation to make goods available for examination) is not required except in circumstances which are specified in a notice published by HMRC.
5
HMRC must publish a notice specifying the matters referred to in paragraphs (1)(b).
6
HMRC may publish a notice specifying the matters referred to in paragraphs (2)(a) and (4).
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.)