Regulation 3(1)

A person who is subject to a Customs obligation, or who carries out an act in pursuance of a Customs obligation, must keep and preserve such records, in such form and for such period as specified in a notice published by HMRC.

Regulation 4(2)

Where the regulation applies, a person referred to in regulation 4(1) must keep documents and information in accordance with Article 51 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying the Union Customs Code (“the UCC”) as saved by regulation 4(2).

Regulation 10

For goods intended to be exported in accordance with a procedure for the purposes of the applicable export provisions, an export declaration must be made in accordance with Part 4 of those Regulations.

Regulation 11

Where the requirement to make an export declaration under regulation 10 is not met before exportation of the goods, a declaration in accordance with Part 4 of the Regulations must be made as soon the person who exported the goods becomes aware or is notified of the requirement.

Regulation 30

An export declaration must meet the requirements set out in regulation 30.

Regulation 32(6)

The simplified declaration process must be used in compliance with any condition contained in the authorisation as required by regulation 32(6).

Regulation 33(1), (5) and (6)

To comply with the simplified export declaration process an authorised declarant must make the export declaration, in respect of the goods in two parts, comprising—

(a) a simplified export declaration, and

(b) a supplementary export declaration.

Each part must be made within the applicable timescale set out in regulation (5) and (6) as the case may be.

Regulation 33(8)

An authorised declarant by the end of the period which applies to each respective part must make available for inspection by an HMRC officer any documents required to accompany each respective part.

Regulation 38(1)

Requirement to allow access to EIDR electronic system or provide information.

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 EIDR records, or 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.

Regulation 40(1), (3), (4) and (5)

Save where regulation 40(1) is disapplied by regulation 40(2), goods, in respect of which an export declaration has been made, must be made available, by the person specified in regulation 40(3) (“A”) or (where applicable) the person required to do so in regulation 40(4) (“B”), for examination at an appropriate place within a period of 30 days beginning with the day on which the declaration was made and A or (where applicable) B, must give HMRC a notification setting out when and where the goods are to be made so available.

Regulation 41(3)

To comply immediately or at a specified time with the requirements to:

(a) provide information (and documents) to the officer as specified by the officer;

(b) handle goods, or otherwise deal with them, in accordance with instructions given by the officer (whether given orally or in any other way), or

(c) keep the goods in any place specified by the officer.

Regulation 50(3) and (4)

A person who exported goods that have been presented to Customs on export is required to inform HMRC that the goods have been exported except if they secure that another person (“P”) is to do it on their behalf.

Regulation 51(1), (2) and (3)

A person mentioned in regulation 51(2) must give a notification of export of goods to HMRC, except where another person mentioned in regulation 51(2) has given it, or is deemed to have given it, prior to the export of the goods and in compliance with regulation 51(4) to (6).

Regulation 54(2)

Where goods are carried by RoRo vehicles to, and are exported on RoRo vehicles from, RoRo listed locations goods must be made available for examination—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that the goods are available for examination ....

Regulation 54B(1)

Where goods are exported on a through train from St Pancras International goods must be made available for examination—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that the goods are available for examination.

Regulation 57(1)

Save where regulation 57(1) is disapplied by regulation 57(2), where a person (“P”) appoints another person (“A”) to act on P's behalf as a Customs agent , A must disclose that agency in each export declaration which is made by A as agent for P.

Regulation 58(2)

Where a person's appointment as a Customs agent is required to be disclosed in an export declaration by regulation 57(1) and the appointment is withdrawn, the principal must disclose the withdrawal by amending each export declaration in which disclosure of the appointment was required to be given.

Regulation 58(4)

Where an appointment in respect of an export declaration is withdrawn and the principal appoints another person (“C”) as a Customs agent in respect of the export declaration, C must comply with regulation 58(2) instead of the principal and disclose with the amendment to the export declaration that C is acting as a Customs agent in respect of the export declaration.

Regulation 58(6)

Where a Customs agent originally acting in the capacity of—

(a) a direct agent becomes an agent acting in the capacity of an indirect agent, or

(b) an indirect agent becomes an agent acting in the capacity of a direct agent,

the Customs agent must comply with regulation 58(2) instead of the principal and disclose with the amendment to the export declaration the agent's new capacity.