Citation and commencement1
These Regulations may be cited as the Customs (Presentation of Goods for Export) Regulations 2003 and shall come into force on 26th March 2003.
Interpretation2
In these Regulations—
“the Commissioners” mean the Commissioners of Customs and Excise;
“the Council Regulation” means the Council Regulation (EEC) 2913/92 establishing the Community Customs Code3;
“customs declaration” has the meaning given by Article 4(17) of the Council Regulation;
“electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—
- a
by means of a telecommunication system (within the meaning of section 106(1) of the Telecommunications Act 19844); or
- b
by other means but while in an electronic form;
- a
“export” means the customs procedure for export described in Articles 4(16), 161 and 162 of the Council Regulation;
“official system” means a system operated by the Commissioners for the acceptance of an electronic communication containing information in connection with the completion of a customs procedure.
Presentation of goods for export by documentary means3
For the purposes of Article 4(19) of the Council Regulation (presentation of goods to Customs), presentation of goods to the Commissioners for export shall be made by delivering to them—
a
the form prescribed in Schedule 1, or a form to the like effect approved by the Commissioners, containing the information required in relation to those goods by that form; and
b
a document containing the information required in relation to those goods by Schedule 2.
Presentation of goods for export using an electronic communication4
1
Subject to paragraph (2), the requirements concerning presentation of goods described in regulation 3 may be satisfied by delivery, to an official system by means of an electronic communication, of information concerning the place at which those goods are situated.
2
Information shall be taken to have been delivered to an official system by means of an electronic communication only if it is accepted by the official system to which it is delivered and is in a form intelligible to the Commissioners.
Evidence of contents of an electronic communication5
1
A document certified by the Commissioners to be a printed-out version of any information delivered by means of an electronic communication shall be evidence, unless the contrary is proved, of the authenticity and entirety of the information delivered on that occasion.
2
A document purporting to be a certificate given in accordance with paragraph (1) shall be presumed to be such a certificate unless the contrary is proved.