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).