- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
5.—(1) The Customs (Export) (EU Exit) Regulations 2019(1) are amended as follows.
(2) In regulation 15 (general provisions applying to export declarations made orally) omit paragraph (2)(a).
(3) In regulation 17(1) (export declarations made orally by an individual)—
(a)in sub-paragraph (c)—
(i)at the end of paragraph (i) omit “and”;
(ii)at the end of paragraph (ii) insert—
“, and
(iii)the goods are not subject to excise duty.”;
(b)after paragraph (f) insert—
“(g)packaging which is not intended for sale and is either—
(i)exported filled and intended for import (whether filled or unfilled); or
(ii)exported unfilled and intended for import filled.”.
(4) In regulation 19 (general provisions applying to export declarations made by conduct) omit paragraph (2)(a).
(5) In regulation 21(1) (export declarations by conduct: certain goods with pedestrians)—
(a)in sub-paragraph (c)—
(i)at the end of paragraph (i) omit “and”;
(ii)at the end of paragraph (ii) insert—
“, and
(iii)the goods are not subject to excise duty.”;
(b)after paragraph (f) insert—
“(g)human blood or blood products, or human organs, tissues or cells, for grafting, implanting (transplant) or transfusion in case of emergency.”.
S.I. 2019/108. Relevant amending instruments are S.I. 2019/486, 2020/1234, and 2020/1552.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: