Modifications etc. (not altering text)
C1Pt. 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.)
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 [F1export] 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 M1 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
F1Word 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
I1Reg. 39 not in force at made date, see reg. 1(5)
I2Reg. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1“Customs tariff” is defined in section 8 of the Act.