PART 11Domestic goods
Retention of domestic statusI3102
F41
Goods exported from the United Kingdom F6as a result of their removal from Great Britain in accordance with the applicable export provisions M1 retain their status as domestic goods M2 if the goods—
a
F5b
are itemised in a travel document issued in F8Great Britain which specifies the destination of the goods, and
F3c
are goods in respect of which an exit summary declaration is required and has been made.
F42
An “exit summary declaration” has the same meaning as it has in Article 5(10) of the UCC.
Goods presumed not to be domestic goodsI4103
1
Goods that are in F10Great Britain because they have been imported are presumed not to be domestic goods unless the contrary is shown.
F92
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Goods not regarded as domestic goods: animalsI1104
1
For the purposes of Part 1 of the Act, an animal born in F11Great Britain is not to be regarded as a domestic good if—
a
b
the animal was born before the procedure was discharged; and
c
the total market value of animals born to mothers in that consignment before the procedure was discharged is £90 or more (“the threshold”).
2
An animal which is not to be regarded as a domestic good under paragraph (1) is treated as imported into the United Kingdom at the later of—
a
the date the threshold in paragraph (1)(c) is reached; and
b
the date the animal is born.
3
A notification of importation is treated as having been given in relation to an animal not regarded as a domestic good under paragraph (1) on the date the animal is treated as imported under paragraph (2).
Goods regarded as domestic goods: fishI2105
1
For the purposes of Part 1 of the Act, catch are to be regarded as domestic goods if caught by a British ship whilst fishing beyond territorial waters of a country or territory other than the United Kingdom and are brought to F12Great Britain—
a
directly by that or another ship; or
b
after merely landing at a port outside F13Great Britain and the catch are itemised in a travel document issued at that port by the person responsible for the carriage of the catch which specifies the destination and recipients of the catch.
2
For the purposes of Part 1 of the Act, where a catch caught by a British ship whilst fishing beyond territorial waters of a country or territory other than the United Kingdom is processed on a factory ship which is a British ship operating beyond the territorial waters of a country or territory other than the United Kingdom, goods which are the products of the catch processed are to be regarded as domestic goods if brought to F14Great Britain—
a
directly by that or another ship; or
3
In this regulation—
“British ship” has the meaning given in section 1 of the Merchant Shipping Act 1995 M6;
“catch” means fish or any other aquatic life which is commonly fished or obtained in maritime waters or on the seabed;
“factory ship” means a vessel providing processing services for the fishing industry.
F1Goods not regarded as domestic goods: goods in UK sector of the continental shelf105A
1
For the purposes of Part 1 of the Act, goods put to a specified authorised use in the UK sector of the continental shelf in accordance with regulation 33(3)(a) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 are not to be regarded as domestic goods on the discharge of the authorised use procedure if F16, at the time the procedure is discharged, the goods are located in the UK sector of the continental shelf.
2
In paragraph (1), “the UK sector of the continental shelf” has the meaning given in regulation 33(7) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.
Evidence that goods are domestic goodsI5106
HMRC must publish a notice specifying the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods are domestic goods.