PART 4U.K.Export declarations etc

Modifications etc. (not altering text)

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

SECTION 5U.K.Export declarations: consequential provision

[F1Goods not requiring examinationU.K.

29C.—(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.

[F2(2A) 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).]

Textual Amendments