The Customs (Export) (EU Exit) Regulations 2019 No. 108

PART 4 Export declarations etc

CHAPTER 4 Form of export declarations and how they are made

SECTION 4 Export declarations made in paper form

Export declarations made in paper form: qualifying departing travellers

25.  An individual who is a qualifying departing traveller may make an export declaration, in respect of goods carried at the time of export by the individual, in a paper form which is specified in a notice given by HMRC.