PART 2U.K.Goods exported in accordance with applicable export provisions procedure

Procedure for purposes of applicable export provisionsU.K.

5.  M1An export of goods is only made in accordance with a procedure for the purposes of the applicable export provisions where—

(a)the goods have been declared for a common export procedure; or

(b)the export of the goods is deemed to have been made in accordance with a procedure for those purposes by regulation 7.

Commencement Information

I1Reg. 5(a) in force at 22.2.2019 for specified purposes, see reg. 1(3)(b)

I2Reg. 5(a) in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

I3Reg. 5(b) in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1See section 35(2) of the Act.

Goods declared for a “common export procedure”U.K.

6.—(1) Goods are declared for a “common export procedure” if an export declaration is made or treated as made that the goods, to which paragraph (3) applies, are to be exported from the United Kingdom.

(2) Paragraph (3) applies to the goods mentioned in it other than the exceptions in paragraph (4).

(3) The goods are—

(a)domestic goods M2;

(b)goods subject to—

(i)a storage procedure M3;

(ii)an inward processing procedure M4;

(iii)an authorised use procedure M5;

(iv)a temporary [F1admission] procedure M6; or

(v)a transit procedure M7.

(4) The exceptions are any of the following goods—

(a)goods exempt from the applicable export provisions in accordance with Part 3;

(b)goods which are declared for an outward processing procedure M8;

(c)goods in respect of which [F2an onward export notification] is made;

(d)goods in respect of which regulation 7 applies.

Textual Amendments

Commencement Information

I4Reg. 6 in force at 22.2.2019 for specified purposes, see reg. 1(3)(b)

I5Reg. 6 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M2See section 33 of the Act.

M3See paragraph 2 of Schedule 2 to the Act.

M4See paragraph 8 of Schedule 2 to the Act.

M5See paragraph 13 of Schedule 2 to the Act.

M6See paragraph 15 of Schedule 2 to the Act.

M7See paragraph 5 of Schedule 2 to the Act.

M8See section 36 of the Act.

Export of goods deemed to be made in accordance with procedure for purposes of applicable export provisionsU.K.

7.—(1) Exports of goods which are deemed to have been made in accordance with a procedure for the purposes of the applicable export provisions are those mentioned in paragraphs (2) [F3, (2A)] [F4, (2AA)] [F5, (2B)] or (3).

(2) Goods in respect of which—

(a)a temporary storage declaration has been made;

[F6(b)an exit summary declaration is required and has been made;]

(c)a Customs declaration is not required and has not been made M9; and

(d)an HMRC officer is satisfied that they may be exported from the United Kingdom and they are exported.

[F7(2A) Goods in respect of which Part 8A (onward export notifications) applies.]

[F8(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, 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, and that procedure has not been discharged before the goods are exported.]

[F9(2B) Goods in respect of which—

(a)a declaration for a free zone procedure, within the meaning of regulation 2(2)(b) of CIDEER 2018, has been made;

(b)that procedure has not been discharged;

(c)either—

(i)an exit summary declaration has been made; or

(ii)an onward export notification has been given; and

(d)an HMRC officer is satisfied that they may be exported from the United Kingdom and they are exported.]

(3) Goods in respect of which—

(a)regulation 102 (retention of domestic status) of CIDEER 2018 applies; and

(b)an HMRC officer is satisfied that they may be exported and they are exported.

(4) In paragraph (2)(a), “temporary storage declaration” has the same meaning as in regulation 8 (temporary storage declarations) of CIDEER 2018.

[F10(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.]

Textual Amendments

Commencement Information

I6Reg. 7 not in force at made date, see reg. 1(5)

I7Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M9See paragraph 1(4) of Schedule 1 to the Act (obligation to make Customs declaration extinguished).