The Customs (Export) (EU Exit) Regulations 2019

SECTION 2 U.K. Simplified export declarations made using the EIDR export process

EIDR export process U.K.

36.—(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 2010 M1 .

(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).

Modifications etc. (not altering text)

C1 Pt. 4 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)

Commencement Information

I1 Reg. 36 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

Marginal Citations

M1 S.I. 2010/593.

Authorisations to use the EIDR export process U.K.

37.—(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 operator M2 [F1 in regulation 93(1)(c), (d), (e) and (g) of CIDEER 2018], 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.

Textual Amendments

F1 Words in reg. 37(3) inserted (1.10.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(3), 8(3)

Commencement Information

I2 Reg. 37 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

Marginal Citations

M2 See section 22 of the Act, and regulation 93(1)(c), (d), (e) and (g) of CIDEER 2018 which apply to these Regulations in accordance with, and with the modifications provided by, Part 8.

Valid from 31/12/2020

HMRC access to the EIDR electronic system etc U.K.

38.—(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.

Commencement Information

I3 Reg. 38 not in force at made date, see reg. 1(5)