C1PART 4Export declarations etc
CHAPTER 6Simplifications to export declarations etc
SECTION 2Simplified export declarations made using the EIDR export process
F1Fixed transport installations38A
1
An export declaration for goods exported using a fixed transport installation must be made by or on behalf of the operator of that installation or the consignor of the goods.
2
Such an operator or consignor is deemed for the purposes of that export as governed by this regulation to be an authorised declarant under regulation 32(1) and an authorised EIDR export declarant under regulation 37(2).
3
The declaration in paragraph (1) may be made using the simplified export declaration process as modified by this regulation.
4
Regulation 32(7) applies in relation to that operator or consignee as if the use of the word “not” in both places, the words of sub-paragraph (a), and the words “as an indirect agent” in sub-paragraph (c) are omitted.
5
But to comply with that simplified process—
a
the simplified export declaration in regulation 33(1)(a) must be made not later than as provided for by regulation 33(5) in the light of any relevant stipulation as mentioned in sub-paragraph (c) below;
b
the supplementary export declaration in regulation 33(1)(b) must be made not later than F2the period specified in a notice published by HMRC in the light of any such stipulation; and
c
the operator or consignee must comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about—
i
keeping records and making them available to an HMRC officer,
ii
making declarations for appropriate time periods,
iii
making declarations for given amounts of goods, and
iv
the proper operation of the procedure.
6
The notices in paragraphs (5)(c) and (12) may be modified, amended, replaced or withdrawn by a further such notice.
7
An indirect agent making the declaration in paragraph (3) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(c).
8
Where there is compliance with the simplified export declaration process as modified by paragraphs (2), (4), (5)(a) and (b), (6), (7), (11) and (12)—
a
the notification by HMRC under regulation 43(1) is presumed given, and
b
regulation 50(1) is deemed satisfied.
9
An operator or consignee who breaches the EIDR procedure as so modified ceases being covered by paragraph (2) in relation to any further such export unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume).
10
An agent who breaches the simplified export procedure as so modified ceases being authorised under regulation 37(1), and the authorisation is revoked.
11
Regulations 10, 31(2), 32(2) to (6), 33(2), 33(6), 33(9) to (11), 34, 35, 36(1)(b), 36(2) and (3), 37(3) to (6), 38(2) and 39 do not apply to such an export.
12
A single simplified export declaration and its associated supplementary declaration may cover a number of different goods exported using a given fixed transport installation, including goods of different descriptions, but only to the extent permitted in a notice published by HMRC.
13
A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 or any technical means used for the continuous transport of electricity, gas or oil.
14
This regulation only applies in relation to an export if the operator or consignor so elects.
15
Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation.
16
This regulation does not have effect in relation to an export of goods from Northern Ireland.
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.)