C1PART 4Export declarations etc
C1CHAPTER 4Form of export declarations and how they are made
SECTION 2Export declarations made orally
C1Export declarations made orally by an individualI1I2C117
F11
F2Subject 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—
ii
the weight of the goods does not exceed 1000kg F7, 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
F3meet 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;
F8g
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.
F42
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.
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.)