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.)
24.—[F2(1) This regulation applies where an individual may not make an export declaration by conduct under regulation 21 or 22.]
[F3(2)] An individual may make an export declaration by the conduct described in regulations 21(2) or 22(2) [F4or (5)], in respect of goods subject to a temporary [F5admission] 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 [F5admission] 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 [F5admission] 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.
[F6(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
F1Word 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.
F2Reg. 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.
F3Reg. 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.
F4Words 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.
F5Word 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.
F6Reg. 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
I1Reg. 24 not in force at made date, see reg. 1(5)
I2Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.