PART 4Export declarations etc
CHAPTER 10Acceptance of export declarations etc
Acceptance of export declarations42
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).