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.)
21.—(1) [F1Subject 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 [F2£1500], F3...
(ii)the weight of the goods does not exceed 1000kg [F4, 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 [F5or F6... Part G] of the [F7Oral or By conduct list] M1;
(f)fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation;
F8(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F9(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
F1Words 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.
F2Sum 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.
F3Word 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)
F4Reg. 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)
F5Words in reg. 21(1)(e) inserted (10.3.2022 at 4.20 p.m.) by The Customs (Import and Export Declarations) (Amendment) Regulations 2022 (S.I. 2022/271), regs. 1, 3(5)
F6Words in reg. 21(1)(e) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(7)(b)
F7Words 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.
F8Reg. 21(1)(g) omitted (20.11.2021) by virtue of The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 3(2)
F9Reg. 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
I1Reg. 21 not in force at made date, see reg. 1(5)
I2Reg. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1Available 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.