The Customs (Export) (EU Exit) Regulations 2019

Verification of export declarations

45.—(1) An HMRC officer may verify an export declaration by taking any of the following steps—

(a) steps to establish the entitlement of a person to make an export declaration and generally to determine whether the conditions for making the declaration are met, and

(b) steps to establish the accuracy of an export declaration or any document required to accompany it.

(2) An HMRC officer may take any of the steps in paragraph (1) before or after, or at the same time as, accepting the declaration.

(3) An HMRC officer may repeat any of those steps as frequently as the officer considers appropriate.

(4) If an HMRC officer takes any of those steps before an export declaration is accepted, the officer—

(a) may notify the person making the declaration that the declaration is to be treated as if it has been accepted by HMRC (whether or not it would have been accepted under Chapter 10), and

(b) may make any amendments to the declaration that the officer considers appropriate.

(5) A notification under paragraph (4) constitutes the acceptance of the declaration by HMRC and, if applicable, as amended by an HMRC officer(1).

(1)

For further provision governing the steps which an officer may take, see section 52A and Parts 7 and 12 of CEMA 1979.