The Customs (Export) (EU Exit) Regulations 2019

PART 4 U.K. Export declarations etc

Modifications etc. (not altering text)

C1 Pt. 4 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.)

CHAPTER 1 U.K. Preliminary

Interpretation of Part U.K.

9.— [F1 (1)] In this Part—

F2 ...

[F3 “customs and excise airport” has the meaning given by section 21(7) of CEMA 1979;]

“Customs office” means premises used by HMRC for the purposes of exercising its functions under the Act;

“EIDR electronic system” has the meaning given by regulation 36(4);

“EIDR export process” has the meaning given by regulation 36(1);

“EIDR records” has the meaning given by regulation 36(4);

[F4 “excise duty” has the same meaning as in section 49 of the Act;]

[F5 “Oral or By conduct list” has the same meaning as it has in regulation 14 of CIDEER 2018;]

F6 ...

[F7 “pleasure craft” means a vessel which, at the time of its departure from the United Kingdom, is being used for private recreational purposes;

“port” has the meaning given in section 1 of CEMA 1979;

“private aircraft” has the meaning given in paragraph 1 of Schedule 1 to the Air Navigation Order 2016;]

F8 ...

“simplified export declaration” and “supplementary export declaration” have the meanings given in regulation 33; F9 ...

“simplified export declaration process” has the meaning given in regulation 31 [F10 ; and]

[F11 small vehicle” means a small vehicle within the meaning given in section 108(1) of the Road Traffic Act 1988, which is—

(a)

used for the purpose of carrying goods in the course of the business of the person who owns or has the right to use the vehicle; and

(b)

where those goods are not being carried under a contract for transportation;]

[F12 (2) The reference in the definition of “small vehicle” to a person having the right to use a vehicle does not, in relation to a motor vehicle, include a reference to a person whose right to use the vehicle derives only from their having paid, or undertaken to pay, for the use of the vehicle and its driver for a particular journey.]

Textual Amendments

F1 Reg. 9 renumbered as reg. 9(1) (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(a); S.I. 2020/1643, reg. 2, Sch.

F2 Words in reg. 9 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(4)(a); S.I. 2020/1643, reg. 2, Sch.

F3 Words in reg. 9(1) inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(b)(i); S.I. 2020/1643, reg. 2, Sch.

F4 Words in reg. 9(1) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

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

F6 Words in reg. 9 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(4)(b); S.I. 2020/1643, reg. 2, Sch.

F7 Words in reg. 9(1) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(b)(iii); S.I. 2020/1643, reg. 2, Sch.

F8 Words in reg. 9 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(4)(c); S.I. 2020/1643, reg. 2, Sch.

F9 Word in reg. 9(1) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(b)(iv); S.I. 2020/1643, reg. 2, Sch.

F10 Word in reg. 9(1) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(b)(v); S.I. 2020/1643, reg. 2, Sch.

F11 Words in reg. 9(1) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(b)(vi); S.I. 2020/1643, reg. 2, Sch.

F12 Reg. 9(2) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(c); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C2 Reg. 9 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 6(2) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 9 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

I2 Reg. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 2 U.K. Obligation to make export declaration

Requirement to make export declaration before goods exported U.K.

10.—(1) An export declaration, in respect of goods, must be made or treated as made before the goods are exported.

(2) But an export declaration may be made after or at the same time as the goods are exported where Sections 2 (export declarations made orally) or 3 (export declarations made by conduct) of Chapter 4 apply.

(3) Further to the requirement in paragraph (1), an export declaration may also be made after the goods are exported where regulation 11 applies.

(4) If an export declaration is made in accordance with regulation 11, an HMRC officer may treat the requirement in paragraph (1) as met if the officer considers it appropriate to do so.

(5) But the requirement is only treated as met if the officer informs the person who made the declaration that it is treated as met.

(6) Further provision about when an export declaration must be made may be specified in a notice given by HMRC.

Commencement Information

I3 Reg. 10 not in force at made date, see reg. 1(5)

I4 Reg. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Export declarations to be made after goods exported U.K.

11.—(1) Paragraph (2) applies if the requirements for making an export declaration under this Part (other than that paragraph), in relation to particular goods, were not met (in whole or in part) before or at the same time as the goods were exported.

(2) The person who exported the goods from the United Kingdom must make an export declaration as soon as that person is notified or otherwise becomes aware that this paragraph applies.

(3) That export declaration must be made in accordance with the requirements of this Part (other than the requirement that the declaration is to be made before the goods are exported).

(4) The “person who exported the goods from the United Kingdom” includes the person who, prior to the export of the goods from the United Kingdom—

(a) made the goods available for examination,

(b) was required to make the goods available for examination,

(c) secured that the goods were made available for examination, or

(d) was required to secure that the goods were made available for examination.

(5) If a person makes an export declaration under paragraph (2), it does not affect that person's liability, or the liability of any other person, for a breach of regulation 10(1).

(6) A person is not required to make a declaration in accordance with paragraph (2) if another person to whom that paragraph applies, in relation to those goods, has made a declaration which meets the requirements of this Part.

Commencement Information

I5 Reg. 11 not in force at made date, see reg. 1(5)

I6 Reg. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 3 U.K. Eligibility of persons to make export declarations

Eligibility of persons to make export declarations U.K.

12.—(1) A person may make an export declaration in respect of goods if the requirements in paragraph (2) are met by that person.

(2) The requirements are—

(a) that the person is able to—

(i) make the goods available for examination, or

(ii) secure that the goods are made available for examination; and

(b) that, except where regulation 13 applies, the person is established in the United Kingdom.

Modifications etc. (not altering text)

C3 Reg. 12(2)(b) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 6(3) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I7 Reg. 12 not in force at made date, see reg. 1(5)

I8 Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Exceptions to the UK establishment requirement U.K.

13.  The requirement that a person is established in the United Kingdom does not apply to any of the following—

(a) a person who makes an export declaration in respect of goods which are subject to a special Customs procedure M1 other than a storage procedure;

(b) a person who makes an export declaration as described in Sections 2 to 3 of Chapter 4 or regulation 25 (export declarations made in paper form: qualifying departing travellers);

(c) a Customs agent M2 acting in that capacity.

Commencement Information

I9 Reg. 13 not in force at made date, see reg. 1(5)

I10 Reg. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 “Special Customs procedure” is defined in section 3(4) of the Act.

M2 See Part 7 for requirements of establishment in respect of Customs agents.

CHAPTER 4 U.K. Form of export declarations and how they are made

SECTION 1 U.K. General rule

Export declarations made electronically U.K.

14.—(1) The general rule is that an export declaration—

(a) must be made in an electronic form specified in a public notice given by HMRC, and

(b) must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC.

(2) The general rule does not apply to goods in relation to which Sections 2 to 4 apply.

Commencement Information

I11 Reg. 14 not in force at made date, see reg. 1(5)

I12 Reg. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

SECTION 2 U.K. Export declarations made orally

General provisions applying to export declarations made orally U.K.

15.—(1) An individual makes an export declaration orally only if—

(a) the individual—

(i) makes the declaration to an HMRC officer at a Customs office,

(ii) identifies the goods in respect of which the declaration is made, and

(iii) where paragraph (2) applies, identifies the person on whose behalf the goods are exported; and

(b) the officer informs the individual that the officer is satisfied that the declaration is being made.

(2) An individual may make an export declaration orally on behalf of another person (“P”) where—

F13 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the goods to which the export declaration relates are exported by P, and

(c) the individual has the authority of P to make the declaration.

(3) An individual does not make an export declaration orally under this Section if, before an export declaration is purportedly made orally, an export declaration has, in respect of that export of goods, been made in another form.

Textual Amendments

F13 Reg. 15(2)(a) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(2)

Commencement Information

I13 Reg. 15 not in force at made date, see reg. 1(5)

I14 Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Goods excluded from export declarations made orally U.K.

16.  Despite regulations 17 and 18, an export declaration is not made orally in respect of goods which are the subject of—

(a) an application for repayment or remission of import duty which has not been rejected or otherwise determined;

(b) a tariff suspension further to any regulations made under section 12 of the Act;

(c) a restriction on export imposed under an enactment; F14 ...

(d) insofar as it is retained EU law under the European Union (Withdrawal) Act 2018 M3 , a measure provided for under Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products M4 [F15 ; or]

[F16 (e) a declaration made under regulation 15(2) in respect of either non-commercial goods or personal gifts on export].

Textual Amendments

F14 Word in reg. 16(c) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(5)(a); S.I. 2020/1643, reg. 2, Sch.

F15 Word in reg. 16(d) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(5)(b); S.I. 2020/1643, reg. 2, Sch.

F16 Reg. 16(e) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(5)(c); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I15 Reg. 16 not in force at made date, see reg. 1(5)

I16 Reg. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M3 2018 c.16.

M4 Available electronically from https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R1308&from=EN. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

Export declarations made orally by an individual U.K.

17.— [F17 (1)] [F18 Subject to paragraph (2),] an individual may make an export declaration orally in respect of any of the following goods—

(a) non-commercial goods;

(b) personal gifts on export;

(c) goods where—

(i) the value of the goods does not exceed [F19 £1500], F20 ...

(ii) the weight of the goods does not exceed 1000kg [F21 , and

(iii) the goods are not subject to excise duty.]

(d) goods which—

(i) are a means of transport subject to registration in the United Kingdom, and

(ii) [F22 meet] any further conditions provided in a notice which may be given by HMRC;

(e) any spare parts, accessories and equipment connected to that means of transport;

(f) fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation;

[F23 (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.]

[F24 (2) Paragraph (1) does not apply—

(a) where the goods are exported at a location which is specified in a notice published by HMRC; or

(b) to the making of oral declarations of a type specified in a notice published by HMRC.]

Textual Amendments

F17 Reg. 17 renumbered as reg. 17(1) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(a); S.I. 2020/1643, reg. 2, Sch.

F18 Words in reg. 17(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(b); S.I. 2020/1643, reg. 2, Sch.

F19 Sum in reg. 17(1)(c)(i) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(3); S.I. 2020/1643, reg. 2, Sch.

F20 Word in reg. 17(1)(c)(i) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(a)(i)

F21 Reg. 17(1)(c)(iii) and preceding word inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(a)(ii)

F22 Word in reg. 17(1)(d)(ii) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(c); S.I. 2020/1643, reg. 2, Sch.

F23 Reg. 17(1)(g) inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(b)

F24 Reg. 17(2) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(d); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I17 Reg. 17 not in force at made date, see reg. 1(5)

I18 Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F25 Export declarations that may be made orally or electronically U.K.

17A.— (1) Where an individual may make an export declaration orally under Section 2 (export declarations made orally), the individual may instead make an export declaration in accordance with the electronic form specified in the public notice made under regulation 14(1)(a) if all of the following conditions are met—

(a) the individual making the declaration is a qualifying departing traveller;

(b) the declaration is made within the period of time specified in a notice published by HMRC;

(c) the goods are—

(i) contained within the individual's accompanied baggage; or

(ii) carried by a small vehicle driven by the individual, or in which the individual is a passenger;

(d) the goods are not personal gifts or non-commercial goods;

(e) the value of the goods does not exceed £1,500;

(f) the weight of the goods does not exceed 1000 kg;

(g) the goods are not subject to excise duty; and

(h) the goods are not subject to a restriction on export imposed under an enactment.

(2) HMRC must publish a notice specifying the period of time in which a declaration must be made for the purposes of this regulation and regulation 21A(b).]

Textual Amendments

F25 Reg. 17A inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(6) (as amended by S.I. 2020/1552, regs. 1(2), 7(3)); S.I. 2020/1643, reg. 2, Sch.

Export declarations made orally: certain goods subject to temporary [F26 admission] procedure U.K.

18.  An individual may make an export declaration orally, in respect of goods subject to a temporary [F26 admission] procedure M5 at the time the export declaration is made, if—

(a) the individual is a qualifying departing traveller who made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure orally in accordance with regulation 20(1) (temporary [F26 admission] procedure: musical instruments) of CIDEER 2018; or

(b) the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure orally in accordance with regulations 20(2) or 21 (temporary [F26 admission] procedure: packaging, broadcast equipment, disaster relief material and miscellaneous goods) of CIDEER 2018; and

in either case, irrespective of whether the Customs declaration was actually made orally for that procedure.

Textual Amendments

F26 Word in reg. 18 substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(7); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I19 Reg. 18 not in force at made date, see reg. 1(5)

I20 Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M5 See paragraph 19 of Schedule 2 to the Act regarding the discharge of the temporary admission procedure where an export is made in accordance with the common export procedure.

SECTION 3 U.K. Export declarations made by conduct

General provisions applying to export declarations made by conduct U.K.

19.—(1) An individual does not make an export declaration by conduct under this Section if, before an export declaration is purportedly made by conduct, in respect of that export of goods, another form of export declaration has been made.

(2) An individual may make an export declaration by conduct on behalf of another person (“P”) where—

F27 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the goods to which the export declaration relates are exported by P, and

(c) the individual has the authority of P to make the declaration.

Textual Amendments

F27 Reg. 19(2)(a) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(4)

Commencement Information

I21 Reg. 19 not in force at made date, see reg. 1(5)

I22 Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Goods excluded from export declarations made by conduct U.K.

20.  Despite regulations 21 to 24, an export declaration is not made by conduct in respect of goods which are the subject of—

(a) an application for repayment or remission of import duty which has not been rejected or otherwise determined;

(b) a tariff suspension further to any regulations made under section 12 of the Act;

(c) a restriction on export imposed under an enactment [F28 except that regulation 24C applies notwithstanding that the goods are the subject of such a restriction]; F29 ...

(d) insofar as it is retained EU law under the European Union (Withdrawal) Act 2018, a measure provided for under Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products M6 [F30 ; or]

[F31 (e) a declaration made under regulation 19(2) in respect of either non-commercial goods or personal gifts on export]

Textual Amendments

F28 Words in reg. 20(c) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(4); S.I. 2020/1643, reg. 2, Sch.

F29 Word in reg. 20(c) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(8)(a); S.I. 2020/1643, reg. 2, Sch.

F30 Word in reg. 20(d) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(8)(b); S.I. 2020/1643, reg. 2, Sch.

F31 Reg. 20(e) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(8)(c); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I23 Reg. 20 not in force at made date, see reg. 1(5)

I24 Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M6 See the footnote to regulation 16(d).

Export declarations by conduct: certain goods with pedestrians U.K.

21.—(1)  [F32 Subject to paragraph (1A)] an individual may make an export declaration by the conduct referred to in paragraph (2) in respect of any of the following goods—

(a) non-commercial goods;

(b) personal gifts on export;

(c) goods where—

(i) the value of the goods does not exceed [F33 £1500], F34 ...

(ii) the weight of the goods does not exceed 1000kg [F35 , and

(iii) the goods are not subject to excise duty.]

(d) portable musical instruments where the individual is a qualifying departing traveller;

(e) goods listed in Part E of the [F36 Oral or By conduct list] M7 ;

(f) fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation;

[F37 (g) human blood or blood products, or human organs, tissues or cells, for grafting, implanting (transplant) or transfusion in case of emergency.]

[F38 (1A) Paragraph (1) does not apply in respect of goods listed in Part E of the Oral or By conduct list which are—

(a) spare parts, accessories and equipment for a means of transport that meet any further conditions in a notice which may be given by HMRC; or

(b) goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.]

(2) The conduct referred to is where the individual as a pedestrian enters a channel of a Customs office whilst taking the goods with the individual, and where that channel is—

(a) the last channel available to the individual to make an export declaration before departure from the United Kingdom, and

(b) either—

(i) signed as “Green” or “Nothing to declare”, or

(ii) the only channel which exists or is operating.

Textual Amendments

F32 Words in reg. 21(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(3)(a); S.I. 2020/1643, reg. 2, Sch.

F33 Sum in reg. 21(1)(c)(i) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(5); S.I. 2020/1643, reg. 2, Sch.

F34 Word in reg. 21(1)(c)(i) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(5)(a)(i)

F35 Reg. 21(1)(c)(iii) and preceding word inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(5)(a)(ii)

F36 Words in reg. 21(1)(e) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(10); S.I. 2020/1643, reg. 2, Sch.

F37 Reg. 21(1)(g) inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(5)(b)

F38 Reg. 21(1A) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(3)(b); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I25 Reg. 21 not in force at made date, see reg. 1(5)

I26 Reg. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M7 Available electronically from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/759311/Oral_and_by_Conduct_Declarations.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

[F39 Export declarations that may be made by conduct or electronically U.K.

21A.   Where an individual may make an export declaration by conduct under Section 3 (export declarations made by conduct), the individual may instead make an export declaration in accordance with the electronic form specified in the public notice made under regulation 14(1)(a) if all of the following conditions are met—

(a) the individual making the declaration is a qualifying departing traveller;

(b) the declaration is made within the period of time specified in a notice published by HMRC under regulation 17A(2);

(c) the goods are—

(i) contained within the individual's accompanied baggage; or

(ii) carried by a small vehicle driven by the individual, or in which the individual is a passenger;

(d) the goods being exported are not personal gifts or non-commercial goods;

(e) the value of the goods does not exceed £1,500;

(f) the weight of the goods does not exceed 1000 kg;

(g) the goods are not subject to excise duty; and

(h) the goods are not subject to a restriction on export imposed under an enactment.]

Textual Amendments

F39 Reg. 21A inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(9) (as amended by S.I. 2020/1552, regs. 1(2), 7(3)); S.I. 2020/1643, reg. 2, Sch.

Export declarations by conduct: certain goods in vehicles U.K.

22.—(1)  [F40 Subject to paragraph (1A)] an individual may make an export declaration by the conduct referred to in paragraph (2) [F41 or (5)] in respect of the following goods—

(a) [F42 except where an individual is making an export declaration by conduct on behalf of another person under regulation 19(2),] goods specified in regulation 21(1); or

(b) goods listed in Part F of the [F43 Oral or By conduct list] M8 .

[F44 (1A) Paragraph (1) does not apply in respect of goods listed in Part E or Part F of the Oral or By conduct list which are—

(a) a means of transport subject to registration in the United Kingdom that meets any further conditions provided in a notice which may be given by HMRC;

(b) spare parts, accessories and equipment connected to that means of transport; or

(c) goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.]

(2) [F45 Subject to paragraph (4)] the conduct referred to is where—

(a) the individual drives a vehicle in a lane past a Customs office or the individual allows herself or himself to be carried in a vehicle which is so driven,

(b) the goods are carried [F46 by] the vehicle, or are the vehicle, and

(c) the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare”.

(3) In paragraph (2)(a)—

(a) the Customs office referred to must be the last office available to the individual to make an export declaration before departure from the United Kingdom, and

(b) the lane must be designated as a lane to be used for the purpose of making an export declaration.

[F47 (4) Paragraph (2) does not apply where the goods are exported from a RoRo listed location within the meaning given in regulation 52.

(5) Where the goods are exported from a RoRo listed location, the conduct referred to is where—

(a) the individual drives a vehicle across the boundary of a RoRo listed location, or allows herself or himself to be carried in a vehicle which is so driven; and

(b) the goods are carried by the vehicle, or are the vehicle.]

Textual Amendments

F40 Words in reg. 22(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(4)(a); S.I. 2020/1643, reg. 2, Sch.

F41 Words in reg. 22(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(a); S.I. 2020/1643, reg. 2, Sch.

F42 Words in reg. 22(1)(a) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(10); S.I. 2020/1643, reg. 2, Sch.

F43 Words in reg. 22(1)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(10); S.I. 2020/1643, reg. 2, Sch.

F44 Reg. 22(1A) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(4)(b); S.I. 2020/1643, reg. 2, Sch.

F45 Words in reg. 22(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(11)(b); S.I. 2020/1643, reg. 2, Sch.

F46 Word in reg. 22(2)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(c); S.I. 2020/1643, reg. 2, Sch.

F47 Reg. 22(4)(5) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(d); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I27 Reg. 22 not in force at made date, see reg. 1(5)

I28 Reg. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M8 Available electronically from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/759311/Oral_and_by_Conduct_Declarations.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

Export declarations by conduct: posted goods U.K.

23.—(1) A person may make an export declaration by the conduct described in paragraph (2) in respect of goods which have a value not exceeding [F48 £1000].

(2) The conduct is where the person allows the goods to be exported from the United Kingdom by submitting them to [F49 a universal service provider].

(3) But that export declaration is to be treated as withdrawn if the goods are not delivered by [F50 the universal service provider] in the normal course of post.

Textual Amendments

F48 Sum in reg. 23(1) substituted (1.7.2021) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/697), regs. 1, 3(2)

F49 Words in reg. 23(2) substituted (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(5)(a); S.I. 2020/1643, reg. 2, Sch.

F50 Words in reg. 23(3) substituted (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(5)(b); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I29 Reg. 23 not in force at made date, see reg. 1(5)

I30 Reg. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Export declarations by conduct: certain goods subject to temporary [F51 admission] procedure U.K.

24.— [F52 (1) This regulation applies where an individual may not make an export declaration by conduct under regulation 21 or 22.]

[F53 (2)] An individual may make an export declaration by the conduct described in regulations 21(2) or 22(2) [F54 or (5)], in respect of goods subject to a temporary [F55 admission] procedure, if—

(a) the individual is a qualifying departing traveller who made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27(1) and (2) (temporary [F55 admission] procedure: musical instruments) of CIDEER 2018; or

(b) the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27(1) and (2), or (3) (temporary [F55 admission] procedure: disaster relief material and miscellaneous goods) of CIDEER 2018; and

in either case, irrespective of whether the Customs declaration was actually made by conduct for that procedure.

[F56 (3) An individual may make an export declaration by the conduct described in regulation 22(5), in respect of goods subject to a temporary admission procedure, if the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27A (temporary admission procedure: goods imported at RoRo listed locations) of CIDEER 2018, irrespective of whether the Customs declaration was actually made by conduct for that procedure.]

Textual Amendments

F51 Word in reg. 24 heading substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(11)(a); S.I. 2020/1643, reg. 2, Sch.

F52 Reg. 24(1) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(11)(b); S.I. 2020/1643, reg. 2, Sch.

F53 Reg. 24 renumbered as reg. 24(2) (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(11)(c); S.I. 2020/1643, reg. 2, Sch.

F54 Words in reg. 24(2) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(11)(d); S.I. 2020/1643, reg. 2, Sch.

F55 Word in reg. 24 substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(11)(a); S.I. 2020/1643, reg. 2, Sch.

F56 Reg. 24(3) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(11)(e); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I31 Reg. 24 not in force at made date, see reg. 1(5)

I32 Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F57 Export declarations by conduct: pleasure craft U.K.

24A.— (1) An individual may make an export declaration by the conduct referred to in paragraph (2) in respect of goods which are a pleasure craft.

(2) The conduct referred to is where the individual leaves United Kingdom waters in the pleasure craft.

Textual Amendments

F57 Regs. 24A, 24B inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(12); S.I. 2020/1643, reg. 2, Sch.

Export declarations by conduct: private aircraft U.K.

24B.— (1) An individual may make an export declaration by the conduct referred to in paragraph (2) in respect of goods which are a private aircraft if the aircraft leaves the United Kingdom from—

(a) a customs and excise airport; or

(b) any other place from which the individual is permitted to depart by HMRC Commissioners under section 21(3) of CEMA 1979.

(2) The conduct referred to is where the individual leaves the United Kingdom in the private aircraft.]

Textual Amendments

F57 Regs. 24A, 24B inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(12); S.I. 2020/1643, reg. 2, Sch.

[F58 Export declarations by conduct: NATO forces U.K.

24C.— (1) A person who is a representative of NATO forces may make an export declaration by the conduct referred to in paragraph (2).

(2) The conduct referred to is the submission of a NATO form 302 to HMRC in accordance with the procedural rules stipulated in a notice published by HMRC Commissioners.

(3) HMRC Commissioners must publish a notice stipulating procedural rules for the purposes of paragraph (2).

(4) In this regulation “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951.]

Textual Amendments

F58 Reg. 24C inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(6); S.I. 2020/1643, reg. 2, Sch.

SECTION 4 U.K. Export declarations made in paper form

Export declarations made in paper form: qualifying departing travellers U.K.

[F59 25.— (1) An individual who is a qualifying departing traveller may make an export declaration in an appropriate paper form in respect of goods carried at the time of export by the individual, except where the goods are exported at a location which is specified in a notice published by HMRC.

(2) In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.

(3) HMRC must publish a notice providing the form referred to in paragraph (2).]

Textual Amendments

F59 Reg. 25 substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(5); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I33 Reg. 25 not in force at made date, see reg. 1(5)

I34 Reg. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Export declarations made in paper formF60 ... U.K.

26.— [F61 (1) Subject to paragraph (1A), a person may make an export declaration by means of a carnet.]

[F62 (1A) A carnet may not be used to make an export declaration for—

(a) goods submitted to a universal service provider;

(b) domestic goods for which the exportation will give rise to—

(i) repayment or remission of import duty under Part 7 CIDEER 2018;

(ii) an export refund under Articles 196 to 204 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products;

(c) domestic goods subject to Article 16 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products; or

(d) domestic goods subject to a duty suspension arrangement.]

(2) A “carnet” means, in respect of an export declaration, a document as so described in one of the following conventions—

(a) the Customs Convention on the “A.T.A Carnet” for the Temporary Admission of Goods, (Brussels, December 6, 1961) M9 , or

(b) the Convention on Temporary Admission (Istanbul, 26 June 1990) M10 ; and

where the form of the carnet is that provided by the version of the convention which is current at the time the declaration is made.

[F63 (3) A “duty suspension arrangement” has the meaning in regulation 3(1) of the Excise (Holding, Movement and Duty Point) Regulations 2010.]

Textual Amendments

F60 Words in reg. 26 heading 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(6)(a); S.I. 2020/1643, reg. 2, Sch.

F61 Reg. 26(1) substituted (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(6)(b); S.I. 2020/1643, reg. 2, Sch.

F62 Reg. 26(1A) 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(6)(c); S.I. 2020/1643, reg. 2, Sch.

F63 Reg. 26(3) 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(6)(d); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I35 Reg. 26 not in force at made date, see reg. 1(5)

I36 Reg. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M9 Command paper 2226. Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/ata/pf_ata_conv_text.pdf?la=en. A hard copy is available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

M10 Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/istanbul/istanbul_legal_text_eng.pdf?la=en. Available in hard copy from: World Customs Organization, Rue du Marché, 30, B-1210 Brussels, Belgium. A hard copy is available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

Export declarations made in paper form: further provision U.K.

27.—(1) In cases specified in a notice given by HMRC, an export declaration may be made in a paper form specified in the notice.

(2) In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with any provision made in a notice given by HMRC.

Commencement Information

I37 Reg. 27 not in force at made date, see reg. 1(5)

I38 Reg. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

SECTION 5 U.K. Export declarations: consequential provision

Export declarations made orally: consequential provision U.K.

28.—(1) This regulation applies in respect of goods where an export declaration is made orally as provided by Section 2.

(2) The following are (respectively) deemed as, or treated as, occurring when an HMRC officer gives the information described in regulation 15(1)(b)—

(a) notification of export of the goods, F64 ...

(b) acceptance of, and notification of acceptance of, the export declaration [F65 , and]

[F66 (c) release of the goods to a common export procedure].

[F67 (3) Discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.

(4) No notification of discharge from a common export procedure is required to be made to the declarant.]

Textual Amendments

F64 Word in reg. 28(2)(a) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(13)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F65 Words in reg. 28(2)(b) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(13)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F66 Reg. 28(2)(c) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(13)(a)(iii); S.I. 2020/1643, reg. 2, Sch.

F67 Reg. 28(3)(4) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(13)(b); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I39 Reg. 28 not in force at made date, see reg. 1(5)

I40 Reg. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Export declarations by conduct: consequential provision U.K.

29.—(1) Paragraphs (2) to (4) apply in respect of goods where an export declaration is made by conduct as provided by Section 3.

(2) In relation to regulations 21 and [F68 22(2)]—

(a) notification of export of the goods is to be deemed as occurring on entering the channel of a Customs office or the lane past a Customs office; and

(b) the following are to be treated as occurring on exiting the channel or the lane—

(i) acceptance of the export declaration; and

(ii) release of the goods to, and discharge of the goods from, a common export procedure.

[F69 (2A) In relation to regulation 22(5)—

(a) notification of export of the goods is to be deemed as occurring on driving across the boundary;

(b) the following are to be treated as occurring on driving across the boundary—

(i) acceptance of the export declaration; and

(ii) release of the goods to a common export procedure; and

(c) discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.]

(3) In relation to regulation 23, the following are (as the case may be) treated as, or deemed as, occurring when the goods are exported from the United Kingdom by [F70 a universal service provider] in the normal course of post—

(a) notification of export of the goods;

(b) acceptance of the export declaration; and

(c) release of the goods to, and discharge of the goods from, a common export procedure.

[F71 (3A) In relation to regulation 24A, the following are (as the case may be) treated as, or deemed as, occurring when the pleasure craft leaves United Kingdom waters—

(a) notification of export of the goods;

(b) acceptance of the export declaration; and

(c) release of the goods to, and discharge of the goods from, a common export procedure.

(3B) In relation to regulation 24B, the following are (as the case may be) treated as, or deemed as, occurring when the private aircraft leaves the United Kingdom—

(a) notification of export of the goods;

(b) acceptance of the export declaration; and

(c) release of the goods to, and discharge of the goods from, a common export procedure.]

[F72 (3C) In relation to regulation 24C, the following are (as the case may be) treated as, or deemed as, occurring when the goods leave the United Kingdom —

(a) notification of export of the goods;

(b) acceptance of the export declaration;

(c) release of the goods to, and discharge of the goods from, a common export procedure.]

(4) Where paragraph (2) [F73 , (2A)] [F74 , (3), (3A) [F75 , (3B) or (3C)]] applies, no notification of acceptance of the export declarationF76 ... or notification of discharge from [F77 a common export procedure], is required to be made to the declarant.

(5) Where an export declaration in respect of goods subject to a temporary admission procedure is made by conduct as provided by regulation 24—

(a) notification of export of the goods is to be deemed as occurring on undertaking the conduct; F78 ...

[F79 (b) the following are to be treated as occurring on completing the conduct—

(i) acceptance of the export declaration; and

(ii) release of the goods to a common export procedure; and]

[F80 (c) discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.]

(6) Where paragraphs (5) applies, no notification of acceptance of the export declaration [F81 , or notification of discharge from a common export procedure,] is required to be made to the declarant.

Textual Amendments

F68 Word in reg. 29(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(12)(a); S.I. 2020/1643, reg. 2, Sch.

F69 Reg. 29(2A) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(12)(b); S.I. 2020/1643, reg. 2, Sch.

F70 Words in reg. 29(3) substituted (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(7); S.I. 2020/1643, reg. 2, Sch.

F71 Reg. 29(3A)(3B) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(14)(a); S.I. 2020/1643, reg. 2, Sch.

F72 Reg. 29(3C) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(7)(a); S.I. 2020/1643, reg. 2, Sch.

F73 Word in reg. 29(4) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(12)(c); S.I. 2020/1643, reg. 2, Sch.

F74 Words in reg. 29(4) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(14)(b)(i); S.I. 2020/1643, reg. 2, Sch.

F75 Words in reg. 29(4) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(7)(b); S.I. 2020/1643, reg. 2, Sch.

F76 Words in reg. 29(4) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(14)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

F77 Words in reg. 29(4) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(14)(b)(iii); S.I. 2020/1643, reg. 2, Sch.

F78 Word in reg. 29(5)(a) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(14)(c)(i); S.I. 2020/1643, reg. 2, Sch.

F79 Reg. 29(5)(b) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(14)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

F80 Reg. 29(5)(c) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(14)(c)(iii); S.I. 2020/1643, reg. 2, Sch.

F81 Words in reg. 29(6) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(14)(d); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I41 Reg. 29 not in force at made date, see reg. 1(5)

I42 Reg. 29 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F82 Export declarations: miscellaneous consequential provisions U.K.

29A.— (1) This regulation applies in respect of goods where an export declaration has been made in an electronic form under regulation 17A or regulation 21A.

(2) Notification of export of the goods is to be deemed as occurring—

(a) if the goods are carried in the accompanied baggage of an individual who is a pedestrian, when the individual enters the last channel of a Customs office available to the individual to make an export declaration prior to departing from the United Kingdom;

(b) if the goods are—

(i) carried by a small vehicle driven by an individual or in which they are a passenger; and

(ii) not being exported from a RoRo listed location,

at the time the vehicle enters the lane past a Customs office where that Customs office is the last office available to the individual to make an export declaration before departure from the United Kingdom and the lane is designated as a lane to be used for the purpose of making an export declaration; and

(c) if the goods are—

(i) carried by a small vehicle driven by an individual or in which they are a passenger; and

(ii) being exported from a RoRo listed location,

at the time the vehicle drives across the boundary of the RoRo listed location.

(3) In relation to this regulation, discharge of the goods from a common export procedure is to be treated as occurring when the goods are exported from the United Kingdom.

(4) “RoRo listed location” has the same meaning as in Part 6.

Textual Amendments

F82 Regs. 29A-29C inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(15); S.I. 2020/1643, reg. 2, Sch. (as amended by S.I. 2020/1552, regs. 1(2), 7(3); S.I. 2020/1643, reg. 2, Sch.)

Further deemed notification of export U.K.

29B.— (1) Notification of export of the goods is deemed to have been given at the time the goods are exported if all the conditions specified in paragraph (2), and at least one of the supplementary conditions specified in paragraph (3), are met.

(2) The conditions are—

(a) the goods are being exported by a qualifying departing traveller;

(b) the goods are—

(i) contained within the individual's accompanied baggage; or

(ii) carried by a small vehicle driven by the individual, or in which the individual is a passenger; and

(c) the goods being exported are not personal gifts or non-commercial goods.

(3) The supplementary conditions are—

(a) the value of the goods exceeds £1,500;

(b) the weight of the goods exceeds 1000 kg;

(c) the goods are subject to excise duty; or

(d) the goods are subject to a restriction on export imposed under an enactment.

Textual Amendments

F82 Regs. 29A-29C inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(15); S.I. 2020/1643, reg. 2, Sch. (as amended by S.I. 2020/1552, regs. 1(2), 7(3); S.I. 2020/1643, reg. 2, Sch.)

Goods not requiring examination U.K.

29C.— (1) Subject to paragraph (2), there is no requirement to make goods available for examination if—

(a) notification of export of the goods is deemed to have been given under regulation 29B(1); and

(b) the goods are exported from a location specified in a notice published by HMRC.

(2) Paragraph (1) does not apply—

(a) in cases of a type specified in a notice published by HMRC; or

(b) if an HMRC officer requires that the goods are made available for examination.

[F83 (2A) Subject to paragraph (2B), there is no requirement to make goods available for examination if an export declaration is made by conduct as provided by regulations 24, 24A, 24B and 24C.

(2B) Paragraph (2A) does not apply if an HMRC officer requires that the goods are made available for examination.]

(3) Where paragraph (1) [F84 or (2A)] applies, regulation 12(2)(a) (eligibility of persons to make export declarations) applies as if there is that requirement to make the goods available for examination.

(4) Where paragraph (2) [F85 or (2B)] applies, a notification for the purposes of regulation 40(5) (obligation to make goods available for examination) is not required except in circumstances which are specified in a notice published by HMRC.

(5) HMRC must publish a notice specifying the matters referred to in paragraphs (1)(b).

(6) HMRC may publish a notice specifying the matters referred to in paragraphs (2)(a) and (4).]

Textual Amendments

F82 Regs. 29A-29C inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(15); S.I. 2020/1643, reg. 2, Sch. (as amended by S.I. 2020/1552, regs. 1(2), 7(3); S.I. 2020/1643, reg. 2, Sch.)

F83 Reg. 29C(2A)(2B) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(8)(a); S.I. 2020/1643, reg. 2, Sch.

F84 Words in reg. 29C(3) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(8)(b); S.I. 2020/1643, reg. 2, Sch.

F85 Words in reg. 29C(4) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(8)(c); S.I. 2020/1643, reg. 2, Sch.

CHAPTER 5 U.K. Contents of export declarations

Export declarations: content U.K.

30.—(1) An export declaration in respect of any goods must—

(a) contain information of a description specified in a notice given by HMRC,

(b) be accompanied by such documents of a description specified in a notice given by HMRC, and

(c) include a declaration by the person making it that the export declaration is, to the best of the person's knowledge, correct and complete.

(2) In cases specified in a notice given by HMRC, the requirement under paragraph (1)(b) may be met by the person who has made the declaration or any other person—

(a) making the documents available for inspection by an HMRC officer, or

(b) making available to HMRC information of a description specified in the notice (whether electronically or otherwise).

(3) References in these regulations to documents accompanying an export declaration are to be construed in accordance with this regulation.

(4) This regulation is subject to Chapters 4 and 6.

Commencement Information

I43 Reg. 30 not in force at made date, see reg. 1(5)

I44 Reg. 30 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 6 U.K. Simplifications to export declarations etc

SECTION 1 U.K. Simplified export declaration process

The meaning of simplified export declaration process U.K.

31.—(1) “ Simplified export declaration process” means the process in relation to export declarations provided by this Chapter which simplifies or disapplies requirements made by or under these Regulations which would otherwise apply to export declarations.

(2) The simplified export declaration process does not apply to an export declaration made in respect of goods which are subject to a transit procedure.

Commencement Information

I45 Reg. 31 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

I46 Reg. 31 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Persons authorised to use the simplified export declaration process U.K.

32.—(1) A person (“an authorised declarant”) may use the simplified export declaration process if authorised to do so by HMRC.

(2) The eligibility criteria to be so authorised are that the person—

(a) meets the criteria which apply to be approved as an authorised economic operator M11 , as if reference to suitability to be an authorised economic operator [F86 in regulation 93(1)(c) and (d) of CIDEER 2018] were a reference to suitability to be an authorised declarant; and

(b) demonstrates to an HMRC officer that appropriate procedures are in place such that the person can use the simplified export declaration process competently.

(3) HMRC may give a notice setting out appropriate procedures for the purposes of paragraph (2)(b).

(4) A person who is an authorised economic operator may be authorised as an authorised declarant even if the person does not meet the eligibility criterion in paragraph (2)(b).

(5) An authorisation may be given in respect of an export declaration which—

(a) is identified in the authorisation, or

(b) is to be made within a period identified in the authorisation.

(6) The simplified export declaration process must be used in compliance with any conditions contained in the authorisation.

(7) The simplified export declaration process may not be used by a Customs agent M12 in respect of an export declaration where—

(a) the principal of the agent is an authorised declarant;

(b) the agent is not an authorised declarant; and

(c) the agent intends to act as an indirect agent on behalf of the principal in making the export declaration.

Textual Amendments

F86 Words in reg. 32(2)(a) inserted (1.10.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(3), 8(2)

Commencement Information

I47 Reg. 32 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

I48 Reg. 32 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M11 See regulation 93 (eligibility criteria for authorised economic operators) of CIDEER 2018 which applies to these Regulations due to Part 8.

M12 See, in relation to Customs agents and indirect agents, section 21 of the Act.

Simplified export declaration and supplementary export declaration U.K.

33.—(1) To comply with the simplified export declaration process, an authorised declarant must make the export declaration, in respect of the goods, in two parts, comprising—

(a) a simplified export declaration, and

(b) a supplementary export declaration.

(2) But, in the cases specified in regulation 34, a supplementary export declaration is not required.

(3) A “simplified export declaration” and a “supplementary export declaration” are the parts of an export declaration, identified accordingly in a public notice given by HMRC Commissioners.

(4) That public notice must specify the information to be contained in, and the documents to accompany, the respective parts.

(5) A simplified export declaration must be made by no later than the end of the period which applies to making the export declaration in respect of the goods.

(6) A supplementary export declaration must be made by no later than—

(a) where the export declaration relates to more than one consignment of goods, the fourth working day after the end of the calendar month to which the declaration applies; and

(b) where the export declaration only relates to one consignment of goods, the end of the period of 14 days beginning with the date on which the goods leave the United Kingdom.

F87 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) The authorised declarant must, by the end of the period which applies to the making of each respective part, make available for inspection by an HMRC officer any documents required to accompany each respective part.

(9) An HMRC officer may, in the case of documents required to accompany the supplementary export declaration, extend that period in accordance with regulation 35.

(10) For the purposes of acceptance of an export declaration, where HMRC makes a determination in respect of the simplified export declaration, it is treated as a determination in respect of the export declaration.

(11) For the purposes of notification of acceptance of an export declaration, a notification by HMRC to the authorised declarant that the simplified export declaration is accepted, is notification of acceptance of the export declaration.

[F88 (12) Acceptance and notification of acceptance of the export declaration are to be treated as occurring on completion of the EIDR export process in regulation 36(1) where—

(a) the conditions of regulation 36 are met; and

(b) an HMRC officer is satisfied that the goods have been made available for examination in accordance with regulation 40.]

Textual Amendments

F87 Reg. 33(7) 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(13); S.I. 2020/1643, reg. 2, Sch.

F88 Reg. 33(12) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(6); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I49 Reg. 33 not in force at made date, see reg. 1(5)

I50 Reg. 33 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Exception from requirement to make a supplementary export declaration U.K.

34.  A supplementary export declaration is not required, to comply with the simplified export declaration process, in respect of goods where—

(a) the value of the goods does not exceed £900 and the weight of the goods does not exceed 1000kg;

(b) an HMRC officer considers that all the information required to discharge the goods from a common export procedure has been provided by or with the simplified export declaration without the need for a supplementary export declaration; and

(c) the simplified export declaration is not made by using the EIDR export process.

Commencement Information

I51 Reg. 34 not in force at made date, see reg. 1(5)

I52 Reg. 34 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Supplementary export declaration: extension to make available documents for inspection U.K.

35.—(1) In a particular case, an HMRC officer may extend the period to make available for inspection, by an HMRC officer, documents required to accompany a supplementary export declaration.

(2) But any such extended period must not exceed—

(a) in respect of documents which concern the value of the goods, the period of three years beginning with the date of release of the goods to a common export procedure;

(b) in respect of all other documents, the period of 120 days beginning with the date of release of the goods to a common export procedure.

Commencement Information

I53 Reg. 35 not in force at made date, see reg. 1(5)

I54 Reg. 35 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

SECTION 2 U.K. Simplified export declarations made using the EIDR export process

EIDR export process U.K.

36.—(1) “ EIDR export process” means to make a simplified export declaration—

(a) by way of entering into an EIDR electronic system the simplified export declaration, the information required to be contained in it, and the documents required to accompany it; and

(b) which meets the conditions in paragraphs (2) and (3); and

in this regulation that simplified export declaration is referred to as an “applicable simplified export declaration”.

(2) The first condition is that the goods to which the declaration relates must be of a kind set out in a notice which must be given by HMRC.

(3) The second condition is that the goods are not excise goods, within the meaning of regulation 3(1) of the Excise Goods (Holding, Movement & Duty Point) Regulations 2010 M13 .

(4) In paragraph (1), “EIDR electronic system” means, in relation to the export of goods, an electronic system which is—

(a) operated by the person making the applicable simplified export declaration, and

(b) used for keeping and maintaining records (“EIDR records”) of the matters referred to in sub-paragraphs (a) and (b) of paragraph (1).

Commencement Information

I55 Reg. 36 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

I56 Reg. 36 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M13 S.I. 2010/593.

Authorisations to use the EIDR export process U.K.

37.—(1) A person may only use the EIDR export process if authorised to do so by HMRC.

(2) A person authorised under paragraph (1) is referred to in this Chapter as “an authorised EIDR export declarant”.

(3) The eligibility criteria to be so authorised are that the person meets the criteria which apply to be approved as an authorised economic operator M14 [F89 in regulation 93(1)(c), (d), (e) and (g) of CIDEER 2018], as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR export declarant.

(4) The authorisation that a person is an authorised EIDR export declarant must identify any conditions which apply in respect of using the EIDR export process.

(5) As part of that authorisation, HMRC may determine that goods of a kind specified in it are not required to be made available for examination.

(6) But HMRC or an HMRC officer may subsequently require goods to be made available for examination even if a determination under paragraph (5) has been made.

Textual Amendments

F89 Words in reg. 37(3) inserted (1.10.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(3), 8(3)

Commencement Information

I57 Reg. 37 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

I58 Reg. 37 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M14 See section 22 of the Act, and regulation 93(1)(c), (d), (e) and (g) of CIDEER 2018 which apply to these Regulations in accordance with, and with the modifications provided by, Part 8.

HMRC access to the EIDR electronic system etc U.K.

38.—(1) An authorised EIDR export declarant must, when required to do so by an HMRC officer—

(a) allow an officer access to the EIDR electronic system operated by the declarant; or

(b) provide to the officer, from that system, information which the officer reasonably requires in order to verify—

(i) EIDR records, or

(ii) other records showing whether or not any goods have been exported which are subject to a prohibition or restriction on export imposed under an enactment.

(2) Where paragraph (1) applies, the goods to which the records relate are not discharged from a common export procedure until—

(a) the verification has occurred to the HMRC officer's satisfaction; or

(b) the officer confirms the goods are to be discharged from a common export procedure, notwithstanding that the verification has not occurred.

Commencement Information

I59 Reg. 38 not in force at made date, see reg. 1(5)

I60 Reg. 38 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F90 Fixed transport installations U.K.

38A.— (1) An export declaration for goods exported using a fixed transport installation must be made by or on behalf of the operator of that installation or the consignor of the goods.

(2) Such an operator or consignor is deemed for the purposes of that export as governed by this regulation to be an authorised declarant under regulation 32(1) and an authorised EIDR export declarant under regulation 37(2).

(3) The declaration in paragraph (1) may be made using the simplified export declaration process as modified by this regulation.

(4) Regulation 32(7) applies in relation to that operator or consignee as if the use of the word “not” in both places, the words of sub-paragraph (a), and the words “as an indirect agent” in sub-paragraph (c) are omitted.

(5) But to comply with that simplified process—

(a) the simplified export declaration in regulation 33(1)(a) must be made not later than as provided for by regulation 33(5) in the light of any relevant stipulation as mentioned in sub-paragraph (c) below;

(b) the supplementary export declaration in regulation 33(1)(b) must be made not later than the fourth working day after the end of the month in which the export was made in the light of any such stipulation; and

(c) the operator or consignee must comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about—

(i) keeping records and making them available to an HMRC officer,

(ii) making declarations for appropriate time periods,

(iii) making declarations for given amounts of goods, and

(iv) the proper operation of the procedure.

(6) The notices in paragraphs (5)(c) and (12) may be modified, amended, replaced or withdrawn by a further such notice.

(7) An indirect agent making the declaration in paragraph (3) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(c).

(8) Where there is compliance with the simplified export declaration process as modified by paragraphs (2), (4), (5)(a) and (b), (6), (7), (11) and (12)—

(a) the notification by HMRC under regulation 43(1) is presumed given, and

(b) regulation 50(1) is deemed satisfied.

(9) An operator or consignee who breaches the EIDR procedure as so modified ceases being covered by paragraph (2) in relation to any further such export unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume).

(10) An agent who breaches the simplified export procedure as so modified ceases being authorised under regulation 37(1), and the authorisation is revoked.

(11) Regulations 10, 31(2), 32(2) to (6), 33(2), 33(6), 33(9) to (11), 34, 35, 36(1)(b), 36(2) and (3), 37(3) to (6), 38(2) and 39 do not apply to such an export.

(12) A single simplified export declaration and its associated supplementary declaration may cover a number of different goods exported using a given fixed transport installation, including goods of different descriptions, but only to the extent permitted in a notice published by HMRC.

(13) A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 or any technical means used for the continuous transport of electricity, gas or oil.

(14) This regulation only applies in relation to an export if the operator or consignor so elects.

(15) Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation.

(16) This regulation does not have effect in relation to an export of goods from Northern Ireland.]

Textual Amendments

F90 Reg. 38A inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(9); S.I. 2020/1643, reg. 2, Sch.

CHAPTER 7 U.K. Export declarations for consignments of different types of goods

Export declarations for different types of goods in a consignment U.K.

39.—(1) This regulation applies where a consignment is exported which comprises different types of goods.

(2) In particular, goods which are subject to—

(a) a restriction on [F91 export] imposed under an enactment,

(b) excise duty, or

(c) different Customs procedures,

are goods of a different type to other goods in the consignment which are not so subject.

(3) If only one export declaration is made in respect of the consignment there is to be treated as made by the declarant a separate export declaration in respect of each different type of goods in the consignment.

(4) For the purposes of paragraph (3), and subject to paragraph (2), one export declaration is to be treated as made in respect of those goods in the consignment which—

(a) are equivalently classified under the customs tariff M15 with other goods in the consignment; or

(b) are subject to an application to HMRC for a ruling further to section 24 of the Act to be treated as equivalently classified with other goods in the consignment, which application has not been determined or refused.

Textual Amendments

F91 Word in reg. 39(2)(a) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(16); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I61 Reg. 39 not in force at made date, see reg. 1(5)

I62 Reg. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M15 “Customs tariff” is defined in section 8 of the Act.

CHAPTER 8 U.K. Obligation to make goods available for examination

Obligation to make goods available for examination U.K.

40.—(1) Goods, in respect of which an export declaration has been made, must be made available for examination at an appropriate place within a period of 30 days beginning with the day on which the declaration was made.

(2) But paragraph (1) does not apply to goods which are exported by being transported through a fixed transport installation.

(3) The person who made the export declaration in respect of the goods is required to make the goods available for examination, except if they secure that another person is to do it on their behalf.

(4) If a person secures that another person (“P”) is to make the goods available for examination on their behalf, P is required to make the goods available for examination.

(5) A person required to make goods available for examination must give HMRC a notification setting out when and where the goods are to be made so available.

(6) Further requirements about making the goods available for examination may be specified in a notice given by HMRC including, in particular, the following—

(a) the method by which goods are to be made available for examination;

(b) any documents which must be provided when the goods are made available for examination;

(c) where the goods are to be made available for examination;

(d) requirements in relation to the notification in paragraph (5), including, for example, the form in which it is to be made; and

(e) the period of time within which the goods are to be made available for examination.

[F92 (6A) For the purposes of this regulation, HMRC may approve a place which is an appropriate place.

(6B) And cases where a place is approved by HMRC for those purposes include cases where the place is owned, occupied or otherwise used by a person approved by HMRC.]

(7) In this regulation—

(a) an “appropriate place” is a place specified in a notice given by HMRC for the examination of goods in respect of which an export declaration has been made; and

(b) a “fixed transport installation” means a pipe-line within the meaning of section 1 of CEMA 1979 or another technical means used for the continuous transport of goods such as electricity, gas or oil.

(8) This regulation is subject to regulation 37 and Part 6 (goods exported from RoRo listed locations).

Textual Amendments

F92 Reg. 40(6A)(6B) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(14); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C4 Reg. 40 excluded (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 9(4)(b) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I63 Reg. 40 not in force at made date, see reg. 1(5)

I64 Reg. 40 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 9 U.K. Control of goods

Control of goods where export declaration is made U.K.

41.—(1) The goods in respect of which an export declaration is made are subject to the control of any HMRC officer throughout the period beginning with the acceptance of the export declaration and ending when—

(a) they are exported from the United Kingdom;

(b) they are forfeited or destroyed; or

(c) the export declaration in respect of the goods is amended so that it no longer applies to the goods or is withdrawn.

(2) The control that may be exercised by an officer includes the requirements mentioned in paragraph (3).

(3) An officer may require a person—

(a) to provide information (and documents) to the officer as specified by that officer,

(b) to handle the goods, or otherwise deal with them, in accordance with instructions given by the officer (whether given orally or in any other way), or

(c) to keep the goods in any place specified by the officer, and

in each case the requirement must be complied with immediately or at a time specified by the officer.

(4) This regulation does not limit the control of the goods that may be exercised by an HMRC officer by or under any other enactment.

Commencement Information

I65 Reg. 41 not in force at made date, see reg. 1(5)

I66 Reg. 41 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 10 U.K. Acceptance of export declarations etc

Modifications etc. (not altering text)

C5 Pt. 4 Ch. 10 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 9(3)(b) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

Acceptance of export declarations U.K.

42.—(1) As soon as practicable after receiving an export declaration, HMRC must determine—

(a) whether or not the export declaration has been made, and has been made available to HMRC, in accordance with provision made by or under this Part, and

(b) whether or not the declaration is complete.

(2) Where goods must be made available for examination, HMRC are not required to make a determination under paragraph (1) before the goods have been made available for examination.

(3) Paragraph (1) is subject to the following—

(a) regulation 28 (export declarations made orally: consequential provision);

(b) regulation 29 (export declarations made by conduct: consequential provision);

(c) regulation 33 (simplified export declaration and supplementary export declaration); and

(d) regulation 45 (verification of export declarations).

Commencement Information

I67 Reg. 42 not in force at made date, see reg. 1(5)

I68 Reg. 42 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Notification of acceptance of export declarations U.K.

43.—(1) If HMRC are satisfied that—

(a) an export declaration has been made in respect of the goods, and has been made available to HMRC,

(b) the goods have been made available for examination, and

(c) the export declaration is complete,

HMRC must notify the person making the declaration that HMRC are so satisfied.

(2) A notification under paragraph (1) constitutes acceptance of the declaration by HMRC subject to the following provisions—

(a) regulation 28 (export declarations made orally: consequential provision);

(b) regulation 29 (export declarations made by conduct: consequential provision);

(c) regulation 33 (simplified export declaration and supplementary export declaration); and

(d) regulation 45 (verification of export declarations) (and it does not prevent the subsequent exercise of a power to verify the declaration).

Modifications etc. (not altering text)

C6 Reg. 43(1) excluded (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 9(3)(c) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I69 Reg. 43 not in force at made date, see reg. 1(5)

I70 Reg. 43 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Export declarations regarded as complete U.K.

44.  For the purposes of regulations 42(1)(b) and 43(1)(c), an export declaration is regarded as complete only if—

(a) all the information required to be included in the export declaration is included (in the appropriate places in it), and

(b) all the documents required to accompany the export declaration do accompany it,

whether or not there are any inaccuracies in the information contained in the declaration or documents.

Commencement Information

I71 Reg. 44 not in force at made date, see reg. 1(5)

I72 Reg. 44 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 11 U.K. Verification of export declarations etc

Verification of export declarations U.K.

45.—(1) An HMRC officer may verify an export declaration by taking any of the following steps—

(a) steps to establish the entitlement of a person to make an export declaration and generally to determine whether the conditions for making the declaration are met, and

(b) steps to establish the accuracy of an export declaration or any document required to accompany it.

(2) An HMRC officer may take any of the steps in paragraph (1) before or after, or at the same time as, accepting the declaration.

(3) An HMRC officer may repeat any of those steps as frequently as the officer considers appropriate.

(4) If an HMRC officer takes any of those steps before an export declaration is accepted, the officer—

(a) may notify the person making the declaration that the declaration is to be treated as if it has been accepted by HMRC (whether or not it would have been accepted under Chapter 10), and

(b) may make any amendments to the declaration that the officer considers appropriate.

(5) A notification under paragraph (4) constitutes the acceptance of the declaration by HMRC and, if applicable, as amended by an HMRC officer M16 .

Commencement Information

I73 Reg. 45 not in force at made date, see reg. 1(5)

I74 Reg. 45 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M16 For further provision governing the steps which an officer may take, see section 52A and Parts 7 and 12 of CEMA 1979.

Inaccuracies in export declarations U.K.

46.—(1) Paragraph (2) applies if an HMRC officer considers at any time that there is an inaccuracy in an export declaration (including as a result of an inaccuracy in a document accompanying it).

(2) The officer—

(a) must inform the person making the declaration of the inaccuracy, and

(b) must correct the declaration, or direct the person who has made the declaration or any other appropriate person to make the necessary corrections.

(3) Any liability to import duty in respect of any goods may be determined on the basis of the information contained in an export declaration as corrected (or required to be corrected) under paragraph (2).

(4) A notification is not required to be given under paragraph (2)(a) if an HMRC officer considers that doing so might prejudice an investigation that could result in legal proceedings (whether or not involving the person who would otherwise be notified).

Modifications etc. (not altering text)

C7 Reg. 46 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 10(4) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I75 Reg. 46 not in force at made date, see reg. 1(5)

I76 Reg. 46 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 12 U.K. Amendment or withdrawal of export declarations

[F93 Amendment or withdrawal of export declarations U.K.

47.— (1) A person who has made an export declaration is entitled to withdraw it at any time before the first occurrence of any of the following events—

(a) an HMRC officer indicating to the person that the officer intends to take steps to verify the export declaration;

(b) an HMRC officer taking steps to verify the declaration;

(c) HMRC accepting the declaration.

(2) A person may withdraw an export declaration after an event listed in paragraph (1)(a) to (c) has occurred if—

(a) a notification to withdraw the declaration is given to an HMRC officer before the end of a period specified in a notice given by HMRC; and

(b) an HMRC officer consents to the withdrawal.

(3) A person who has made an export declaration is entitled to amend it at any time before the first occurrence of any of the following events—

(a) an HMRC officer indicating to the person that the officer intends to take steps to verify the export declaration;

(b) an HMRC officer taking steps to verify the declaration;

(c) where regulation 54 does not apply, HMRC accepting the declaration; or

(d) where regulation 54 applies, the RoRo vehicle crossing the boundary of a RoRo listed location.

(4) A person may amend an export declaration after an event listed in paragraph (3)(a) to (d) has occurred if—

(a) a notification to amend the declaration is given to an HMRC officer before the end of a period specified in a notice given by HMRC; and

(b) an HMRC officer consents to the making of the amendment.

(5) In this regulation ‘RoRo listed location’ and ‘RoRo vehicle’ have the same meaning as in Part 6.]

Textual Amendments

F93 Reg. 47 substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(17); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I77 Reg. 47 not in force at made date, see reg. 1(5)

I78 Reg. 47 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Export declarations treated as withdrawn U.K.

48.  An export declaration is treated as withdrawn if, after a period of 150 days beginning with the day of the release of the goods to a common export procedure, the goods are not exported in accordance with that procedure.

Commencement Information

I79 Reg. 48 not in force at made date, see reg. 1(5)

I80 Reg. 48 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 13 U.K. Release to a common export procedure

Releasing goods to a common export procedure U.K.

49.—(1) The release of goods to a common export procedure occurs when—

(a) HMRC accepts an export declaration, and

(b) any other requirements which may be specified in a notice given by HMRC are met.

(2) But HMRC must not release goods to a common export procedure before an HMRC officer has decided—

(a) to take steps to verify the export declaration, or

(b) that the goods may be released to the procedure without an officer taking those steps.

Commencement Information

I81 Reg. 49 not in force at made date, see reg. 1(5)

I82 Reg. 49 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 14 U.K. Discharge from a common export procedure

Discharging goods from a common export procedure U.K.

50.—(1) Goods are discharged from a common export procedure when HMRC notify the person making the export declaration that the goods are discharged from that procedure and—

(a) the goods have been presented to Customs on export,

(b) the goods have been exported, and

(c) the person who exported the goods, or a person on their behalf, has informed HMRC that the goods have been exported.

(2) Sub-paragraphs (b) and (c) of paragraph (1) do not apply in respect of goods declared for a transit procedure, except in cases specified in a notice which may be given by HMRC.

(3) In paragraph (1)(c), the person who exported the goods is required to inform HMRC that the goods have been exported, except if they secure that another person is to do it on their behalf.

(4) If the person who exported the goods secures that another person (“P”) is to inform HMRC that the goods have been exported, P is required to do it.

[F94 (5) Paragraphs (1)(c), (3) and (4) do not apply in cases specified in a notice given by HMRC.

(5A) The cases that may be specified in that notice may include some or all goods in respect of which these Regulations apply.]

(6) Although, at the point the goods are discharged from a common export procedure they—

(a) are not domestic goods, and

(b) cease to be under the control of an HMRC officer,

nothing in this regulation prevents the subsequent exercise of a power to verify the export declaration.

Textual Amendments

F94 Reg. 50(5)(5A) substituted for reg. 50(5) (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(8); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C8 Reg. 50(1) excluded (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 9(4)(c) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I83 Reg. 50 not in force at made date, see reg. 1(5)

I84 Reg. 50 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.