PART 4Export declarations etc
CHAPTER 6Simplifications to export declarations etc
SECTION 1Simplified export declaration process
Exception from requirement to make a supplementary export declaration34
A supplementary export declaration is not required, to comply with the simplified export declaration process, in respect of goods where—
a
the value of the goods does not exceed £900 and the weight of the goods does not exceed 1000kg;
b
an HMRC officer considers that all the information required to discharge the goods from a common export procedure has been provided by or with the simplified export declaration without the need for a supplementary export declaration; and
c
the simplified export declaration is not made by using the EIDR export process.