The Customs (Export) (EU Exit) Regulations 2019 No. 108

PART 2 U.K. Goods exported in accordance with applicable export provisions procedure

Procedure for purposes of applicable export provisions U.K.

5.  M1 An export of goods is only made in accordance with a procedure for the purposes of the applicable export provisions where—

(a) the goods have been declared for a common export procedure; or

(b) the export of the goods is deemed to have been made in accordance with a procedure for those purposes by regulation 7.

Commencement Information

I1 Reg. 5(a) in force at 22.2.2019 for specified purposes, see reg. 1(3)(b)

Marginal Citations

M1 See section 35(2) of the Act.

Goods declared for a “common export procedure” U.K.

6.—(1) Goods are declared for a “common export procedure” if an export declaration is made or treated as made that the goods, to which paragraph (3) applies, are to be exported from the United Kingdom.

(2) Paragraph (3) applies to the goods mentioned in it other than the exceptions in paragraph (4).

(3) The goods are—

(a) domestic goods M2 ;

(b) goods subject to—

(i) a storage procedure M3 ;

(ii) an inward processing procedure M4 ;

(iii) an authorised use procedure M5 ;

(iv) a temporary [F1 admission] procedure M6 ; or

(v) a transit procedure M7 .

(4) The exceptions are any of the following goods—

(a) goods exempt from the applicable export provisions in accordance with Part 3;

(b) goods which are declared for an outward processing procedure M8 ;

(c) goods in respect of which a re-export notification is made;

(d) goods in respect of which regulation 7 applies.

Textual Amendments

F1 Word in reg. 6(3)(b)(iv) substituted (3.10.2019) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(3)(d), 14(3)

Commencement Information

I2 Reg. 6 in force at 22.2.2019 for specified purposes, see reg. 1(3)(b)

Marginal Citations

M2 See section 33 of the Act.

M3 See paragraph 2 of Schedule 2 to the Act.

M4 See paragraph 8 of Schedule 2 to the Act.

M5 See paragraph 13 of Schedule 2 to the Act.

M6 See paragraph 15 of Schedule 2 to the Act.

M7 See paragraph 5 of Schedule 2 to the Act.

M8 See section 36 of the Act.

Yn ddilys o 31/12/2020

Export of goods deemed to be made in accordance with procedure for purposes of applicable export provisions U.K.

7.—(1) Exports of goods which are deemed to have been made in accordance with a procedure for the purposes of the applicable export provisions are those mentioned in paragraphs (2) or (3).

(2) Goods in respect of which—

(a) a temporary storage declaration has been made;

(b) one of the following is required and has been made—

(i) an exit summary declaration, or

(ii) a re-export notification;

(c) a Customs declaration is not required and has not been made M9 ; and

(d) an HMRC officer is satisfied that they may be exported from the United Kingdom and they are exported.

(3) Goods in respect of which—

(a) regulation 102 (retention of domestic status) of CIDEER 2018 applies; and

(b) an HMRC officer is satisfied that they may be exported and they are exported.

(4) In paragraph (2)(a), “temporary storage declaration” has the same meaning as in regulation 8 (temporary storage declarations) of CIDEER 2018.

Commencement Information

I3 Reg. 7 not in force at made date, see reg. 1(5)

Marginal Citations

M9 See paragraph 1(4) of Schedule 1 to the Act (obligation to make Customs declaration extinguished).