The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023

Amendment of the Customs (Export) (EU Exit) Regulations 2019

6.—(1) The Customs (Export) (EU Exit) Regulations 2019(1) are amended as follows.

(2) In regulation 7 (export of goods deemed to be made in accordance with procedure for purposes of applicable export provisions)—

(a) in paragraph (1) after “paragraphs (2), (2A)”, insert “, (2AA)”;

(b) after paragraph (2A) insert—

“(2AA) Goods which are stores and in respect of which—

(a) no restriction on export is imposed under any enactment; and

(b) either—

(i) an HMRC officer has approved their removal from a customs warehouse in accordance with regulation 17(2) of CSPOP 2018(2), and the customs warehouse procedure has not been discharged before the goods are exported; or

(ii) the goods have been declared for an inward processing procedure in accordance with regulation 27H of CIDEER 2018(3), and that procedure has not been discharged before the goods are exported.”;

(c) after paragraph (4) insert—

“(5) In paragraph (2AA)—

“customs warehouse” has the same meaning as in regulation 2 of CSPOP 2018;

“stores” has the same meaning as in section 1(1) of CEMA 1979.

(6) Notification of export of the goods in paragraph (2AA) is deemed to have been given when the goods arrive at the place from which they are to be exported.”.

(3) In regulation 8 (goods not required to be exported in accordance with the applicable export provisions)—

(a) in paragraph (6) for “Goods” substitute “Domestic goods”;

(b) in paragraph (7)—

(i) for “Goods which are” substitute “Domestic goods which are”;

(ii) omit “Group 8 (transport) of”.

(1)

S.I. 2019/108 (“the Export Regulations”); relevantly amended by S.I. 2019/486, S.I. 2019/1346, S.I. 2020/1552, S.I. 2021/1156 and S.I. 2023/569.

(2)

“CSPOP 2018” is defined in regulation 2 of the Export Regulations as the Customs (Special Procedures and Outward Processing) EU Exit Regulations 2018 (S.I. 2018/1249).

(3)

“CIDEER 2018” is defined in regulation 2 of the Export Regulations as the Customs (Import Duty) (EU Exit) Regulations 2018.