Notice: Notices made under The Customs (Export) (EU Exit) Regulations 2019

1. The following notice has force of law by virtue of regulation 14(1) of The Customs (Export) (EU Exit) Regulations 2019

The electronic form specified for the purposes of regulation 14(1)(a) is an export declaration that meets the software requirements for the Customs Declaration Service (CDS), unless one of the following exceptions apply.

For the purposes of regulation 14(1)(b), declarations must be submitted using CDS unless one of the following exceptions apply:

An export declaration may be made using the electronic form contained in the Merchandise in Baggage Online Declaration Service (MODS) where regulation 17A or 21A of The Customs (Export) (EU Exit) Regulations 2019 applies.

Where such a declaration is made using MODS, it must be submitted using that service.

An export declaration may be made electronically and submitted to HMRC electronically by sending the email to an email address provided by HMRC on request where all of the following conditions apply:

a declarant has attempted to submit a declaration into the CDS but was unable to do so because of technical failure relating to migration of declarations to CDS which prevented the declaration from being submitted or processed (except for circumstances where HMRC has invoked fallback procedures as outlined in the notice made under regulation 27(1) and (2) of The Customs (Export) (EU Exit) Regulations 2019)

that technical failure cannot be resolved in time to avoid causing adverse delay to the export of the goods