The Customs (Export) (EU Exit) Regulations 2019

PART 1 U.K. Introductory provisions

Modifications etc. (not altering text)

C1 Pt. 1 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)

Citation and commencement U.K.

1.—(1) These Regulations may be cited as the Customs (Export) (EU Exit) Regulations 2019.

(2) This regulation comes into force on 22nd February 2019.

(3) The following regulations come into force on 22nd February 2019 for the purposes of any approval or authorisation required by or under these Regulations—

(a) regulations 2 and 3;

(b) regulations 5(a) and 6 (common export procedure);

(c) regulations 9, 31, 32, 36 and 37 (simplified export declaration process and EIDR export process); and

(d) Part 8 (approvals and authorisations and authorised economic operators), except to the extent that Part 8 applies regulation 92 (transitional provision) of CIDEER 2018 to these Regulations.

(4) Regulation 60(1) and (3) (amendments to CSPOP 2018) come into force on 22nd February 2019 to the extent that it inserts regulation 13A (declarations for an outward processing procedure: further provisions) into CSPOP 2018 for the purposes of any approval or authorisation required by or under that regulation, except to the extent that that regulation applies regulation 92 of CIDEER 2018.

(5) The remaining regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border) Trade Act 2018 appoint.

Commencement Information

I1 Reg. 1 in force at 22.2.2019, see reg. 1(2)

General interpretative provisions U.K.

2.  In these Regulations—

“the Act” means the Taxation (Cross-border Trade) Act 2018;

“acceptance”, “accept” and “notification of acceptance”, in respect of an export declaration, are to be construed in accordance with Chapter 10 of Part 4;

[F1 “accompanied baggage on departure” means baggage which—

(a)

accompanies an individual when departing from the United Kingdom, or

(b)

would have accompanied the individual had the baggage not been delayed in transit from the United Kingdom;]

“available for examination”, in respect of goods made available for examination or making goods available for examination, is to be construed in accordance with regulation 40;

“CIDEER 2018” means the Customs (Import Duty) (EU Exit) Regulations 2018 M1 ;

“common export procedure”, in relation to goods declared for it, has the meaning given in regulation 6;

“CSPOP 2018” means the Customs (Special Procedures and Outward Processing) EU Exit Regulations 2018 M2 ;

“discharge”, in relation to discharging goods from a common export procedure, is to be construed in accordance with regulation 50 (and references to goods “discharged” from that procedure are to be construed accordingly);

“exit summary declaration” has the same meaning as it has in Article 5(10) of the UCC;

“export declaration” means a declaration for [F2 a] common export procedure made or treated as made in accordance with Part 4;

“non-commercial goods” means goods—

(a)

which are provided by one individual to another,

(b)

where no payment is made, directly or indirectly, for the goods by the recipient,

(c)

which are for the personal use of the recipient, and

(d)

which do not form part of a series of consignments of goods made between the individuals;

“notification of export” is to be construed in accordance with section 34 of the Act and Part 5;

[F3 “onward export notification” means a notification given in accordance with Part 8A;]

[F4 “personal gifts on export” means goods contained within accompanied baggage on departure of a qualifying departing traveller which—

(a)

are intended for an individual's personal use,

(b)

are not exported for commercial purposes, and

(c)

do not form part of a series of consignments of goods exported by the qualifying departing traveller;

“qualifying departing traveller” means an individual who—

(a)

is resident in the United Kingdom and is departing for a temporary stay outside the United Kingdom, or

(b)

is not resident in the United Kingdom and is departing after a temporary stay in the United Kingdom;]

F5 ...

“release”, in relation to releasing goods [F6 to] a common export procedure, is to be construed in accordance with regulation 49 (and references to goods “released” to that procedure are to be construed accordingly);

“the UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code; F7 ...

[F8 “the UK sector of the continental shelf” means the areas designated by Order in Council under section 1(7) of the Continental Shelf Act 1964;]

[F9 “universal service provider” means either—

(a)

a “designated operator” within the meaning given in the Constitution of the Universal Postal Union done at Vienna on 10 July 1964, as amended by the Additional Protocols, but limited to the circumstances where those designated operators are acting—

(i)

within the member country that designated them as such; and

(ii)

in accordance with the UP Convention; or

(b)

an operator so designated by HMRC in a public notice made under paragraph 4(2)(b) of Schedule 5 to the Customs Transit Procedures (EU Exit) Regulations 2018;

“UP Convention” means the Universal Postal Convention, as most recently done at Istanbul on 6 October 2016 and in Addis Ababa on 7 September 2018, and any Regulations made under it; and]

“verification” and “verify”, in respect of an export declaration, are to be construed in accordance with Chapter 12 of Part 4.

Textual Amendments

F1 Words in reg. 2 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 7(2)(a); S.I. 2020/1643, reg. 2, Sch.

F2 Word in reg. 2 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(2)

F3 Words in reg. 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(2)(a); S.I. 2020/1643, reg. 2, Sch.

F4 Words in reg. 2 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 7(2)(b); S.I. 2020/1643, reg. 2, Sch.

F5 Words in reg. 2 omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(2)(b); S.I. 2020/1643, reg. 2, Sch.

F6 Word in reg. 2 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(2)(c); S.I. 2020/1643, reg. 2, Sch.

F7 Word in reg. 2 omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 7(2)(c)(i); S.I. 2020/1643, reg. 2, Sch.

F8 Words in reg. 2 inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(2)

F9 Words in reg. 2 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 7(2)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C2 Reg. 2 modified (31.12.2020) by S.I. 2010/385, reg. 6(2) (with reg. 2) (as amended by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 5(2); S.I. 2020/1643, reg. 2, Sch.)

Commencement Information

I2 Reg. 2 in force at 22.2.2019 for specified purposes, see reg. 1(3)(a)

I3 Reg. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 S.I. 2018/1248.

M2 S.I. 2018/1249.

Persons established in the United Kingdom U.K.

3.  In these Regulations, a person is established in the United Kingdom—

(a) in the case of an individual, where the individual is resident in the United Kingdom; or

(b) in any other case, where the person—

(i) has a registered office in the United Kingdom, or

(ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.

Commencement Information

I4 Reg. 3 in force at 22.2.2019 for specified purposes, see reg. 1(3)(a)

I5 Reg. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Notices and notifications U.K.

4.—(1) Paragraph (2) applies to any power for HMRC to make notices under these Regulations.

(2) It may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of a case; or

(b) so as to make different provision for different purposes or areas.

(3) In these regulations, a notice or notification must be made in writing and a requirement to notify is to be read accordingly.

Commencement Information

I6 Reg. 4 not in force at made date, see reg. 1(5)

I7 Reg. 4 in force at 27.9.2019 for specified purposes by S.I. 2019/1282, reg. 2(b)

I8 Reg. 4 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.