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There are currently no known outstanding effects for the The Customs (Export) (EU Exit) Regulations 2019, Section 22.
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22.—(1) [F1Subject to paragraph (1A)] an individual may make an export declaration by the conduct referred to in paragraph (2) [F2or (5)] in respect of the following goods—
(a)F3... goods specified in regulation 21(1); or
(b)goods listed in Part F [F4or F5... Part G] of the [F6Oral or By conduct list]M1.
[F7(1A) Paragraph (1) does not apply in respect of goods listed in Part E or Part F of the Oral or By conduct list which are—
(a)a means of transport subject to registration in the United Kingdom that meets any further conditions provided in a notice which may be given by HMRC;
(b)spare parts, accessories and equipment connected to that means of transport; or
(c)goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.]
(2) [F8Subject to paragraph (4)] the conduct referred to is where—
(a)the individual drives a vehicle in a lane past a Customs office or the individual allows herself or himself to be carried in a vehicle which is so driven,
(b)the goods are carried [F9by] the vehicle, or are the vehicle, and
(c)the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare”.
(3) In paragraph (2)(a)—
(a)the Customs office referred to must be the last office available to the individual to make an export declaration before departure from the United Kingdom, and
(b)the lane must be designated as a lane to be used for the purpose of making an export declaration.
[F10(4) Paragraph (2) does not apply where the goods are exported from a RoRo listed location within the meaning given in regulation 52.
(5) Where the goods are exported from a RoRo listed location, the conduct referred to is where—
(a)the individual drives a vehicle across the boundary of a RoRo listed location, or allows herself or himself to be carried in a vehicle which is so driven; and
(b)the goods are carried by the vehicle, or are the vehicle.]
Textual Amendments
F1Words in reg. 22(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(4)(a); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 22(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(a); S.I. 2020/1643, reg. 2, Sch.
F3Words in reg. 22(1)(a) omitted (20.11.2021) by virtue of The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 3(3)
F4Words in reg. 22(1)(b) inserted (10.3.2022 at 4.20 p.m.) by The Customs (Import and Export Declarations) (Amendment) Regulations 2022 (S.I. 2022/271), regs. 1, 3(6)
F5Words in reg. 22(1)(b) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(9)
F6Words in reg. 22(1)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(10); S.I. 2020/1643, reg. 2, Sch.
F7Reg. 22(1A) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(4)(b); S.I. 2020/1643, reg. 2, Sch.
F8Words in reg. 22(2) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(b); S.I. 2020/1643, reg. 2, Sch.
F9Word in reg. 22(2)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(c); S.I. 2020/1643, reg. 2, Sch.
F10Reg. 22(4)(5) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(d); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 22 not in force at made date, see reg. 1(5)
I2Reg. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1Available electronically from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/759311/Oral_and_by_Conduct_Declarations.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.
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