CHAPTER 5Contents of export declarations
Export declarations: content
30.—(1) An export declaration in respect of any goods must—
(a)contain information of a description specified in a notice given by HMRC,
(b)be accompanied by such documents of a description specified in a notice given by HMRC, and
(c)include a declaration by the person making it that the export declaration is, to the best of the person’s knowledge, correct and complete.
(2) In cases specified in a notice given by HMRC, the requirement under paragraph (1)(b) may be met by the person who has made the declaration or any other person—
(a)making the documents available for inspection by an HMRC officer, or
(b)making available to HMRC information of a description specified in the notice (whether electronically or otherwise).
(3) References in these regulations to documents accompanying an export declaration are to be construed in accordance with this regulation.
(4) This regulation is subject to Chapters 4 and 6.