42.—(1) As soon as practicable after receiving an export declaration, HMRC must determine—
(a)whether or not the export declaration has been made, and has been made available to HMRC, in accordance with provision made by or under this Part, and
(b)whether or not the declaration is complete.
(2) Where goods must be made available for examination, HMRC are not required to make a determination under paragraph (1) before the goods have been made available for examination.
(3) Paragraph (1) is subject to the following—
(a)regulation 28 (export declarations made orally: consequential provision);
(b)regulation 29 (export declarations made by conduct: consequential provision);
(c)regulation 33 (simplified export declaration and supplementary export declaration); and
(d)regulation 45 (verification of export declarations).
43.—(1) If HMRC are satisfied that—
(a)an export declaration has been made in respect of the goods, and has been made available to HMRC,
(b)the goods have been made available for examination, and
(c)the export declaration is complete,
HMRC must notify the person making the declaration that HMRC are so satisfied.
(2) A notification under paragraph (1) constitutes acceptance of the declaration by HMRC subject to the following provisions—
(a)regulation 28 (export declarations made orally: consequential provision);
(b)regulation 29 (export declarations made by conduct: consequential provision);
(c)regulation 33 (simplified export declaration and supplementary export declaration); and
(d)regulation 45 (verification of export declarations) (and it does not prevent the subsequent exercise of a power to verify the declaration).
44. For the purposes of regulations 42(1)(b) and 43(1)(c), an export declaration is regarded as complete only if—
(a)all the information required to be included in the export declaration is included (in the appropriate places in it), and
(b)all the documents required to accompany the export declaration do accompany it,
whether or not there are any inaccuracies in the information contained in the declaration or documents.