C1PART 4Export declarations etc
CHAPTER 12Amendment or withdrawal of export declarations
F1Amendment or withdrawal of export declarationsI1I247
1
A person who has made an export declaration is entitled to withdraw it at any time before the first occurrence of any of the following events—
a
an HMRC officer indicating to the person that the officer intends to take steps to verify the export declaration;
b
an HMRC officer taking steps to verify the declaration;
c
HMRC accepting the declaration.
2
A person may withdraw an export declaration after an event listed in paragraph (1)(a) to (c) has occurred if—
a
a notification to withdraw the declaration is given to an HMRC officer before the end of a period specified in a notice given by HMRC; and
b
an HMRC officer consents to the withdrawal.
3
A person who has made an export declaration is entitled to amend it at any time before the first occurrence of any of the following events—
a
an HMRC officer indicating to the person that the officer intends to take steps to verify the export declaration;
b
an HMRC officer taking steps to verify the declaration;
c
where regulation 54 does not apply, HMRC accepting the declaration; or
d
where regulation 54 applies, the RoRo vehicle crossing the boundary of a RoRo listed location.
4
A person may amend an export declaration after an event listed in paragraph (3)(a) to (d) has occurred if—
a
a notification to amend the declaration is given to an HMRC officer before the end of a period specified in a notice given by HMRC; and
b
an HMRC officer consents to the making of the amendment.
5
In this regulation ‘RoRo listed location’ and ‘RoRo vehicle’ have the same meaning as in Part 6.
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.)