PART 4Export declarations etc
CHAPTER 6Simplifications to export declarations etc
SECTION 2Simplified export declarations made using the EIDR export process
EIDR export process36
1
“EIDR export process” means to make a simplified export declaration—
a
by way of entering into an EIDR electronic system the simplified export declaration, the information required to be contained in it, and the documents required to accompany it; and
b
which meets the conditions in paragraphs (2) and (3); and
in this regulation that simplified export declaration is referred to as an “applicable simplified export declaration”.
2
The first condition is that the goods to which the declaration relates must be of a kind set out in a notice which must be given by HMRC.
3
The second condition is that the goods are not excise goods, within the meaning of regulation 3(1) of the Excise Goods (Holding, Movement & Duty Point) Regulations 201034.
4
In paragraph (1), “EIDR electronic system” means, in relation to the export of goods, an electronic system which is—
a
operated by the person making the applicable simplified export declaration, and
b
used for keeping and maintaining records (“EIDR records”) of the matters referred to in sub-paragraphs (a) and (b) of paragraph (1).
Authorisations to use the EIDR export process37
1
A person may only use the EIDR export process if authorised to do so by HMRC.
2
A person authorised under paragraph (1) is referred to in this Chapter as “an authorised EIDR export declarant”.
3
The eligibility criteria to be so authorised are that the person meets the criteria which apply to be approved as an authorised economic operator35, as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR export declarant.
4
The authorisation that a person is an authorised EIDR export declarant must identify any conditions which apply in respect of using the EIDR export process.
5
As part of that authorisation, HMRC may determine that goods of a kind specified in it are not required to be made available for examination.
6
But HMRC or an HMRC officer may subsequently require goods to be made available for examination even if a determination under paragraph (5) has been made.
HMRC access to the EIDR electronic system etc38
1
An authorised EIDR export declarant must, when required to do so by an HMRC officer—
a
allow an officer access to the EIDR electronic system operated by the declarant; or
b
provide to the officer, from that system, information which the officer reasonably requires in order to verify—
i
EIDR records, or
ii
other records showing whether or not any goods have been exported which are subject to a prohibition or restriction on export imposed under an enactment.
2
Where paragraph (1) applies, the goods to which the records relate are not discharged from a common export procedure until—
a
the verification has occurred to the HMRC officer’s satisfaction; or
b
the officer confirms the goods are to be discharged from a common export procedure, notwithstanding that the verification has not occurred.