The Customs (Export) (EU Exit) Regulations 2019

Changes over time for: Section 29

Version Superseded: 13/06/2023

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Point in time view as at 20/11/2021. This version of this provision has been superseded.

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Export declarations by conduct: consequential provisionU.K.

This section has no associated Explanatory Memorandum

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 [F122(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.

[F2(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 [F3a 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.

[F4(3ZA) In relation to regulation 23A, the following are (as the case may be) treated as, or deemed as, occurring when the goods are exported from the United Kingdom—

(a)notification of the 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.]

[F5(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.]

[F6(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) [F7, (2A)] [F8, (3), [F9(3ZA),] (3A) [F10, (3B) or (3C)]] applies, no notification of acceptance of the export declarationF11... or notification of discharge from [F12a 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; F13...

[F14(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]

[F15(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 [F16, or notification of discharge from a common export procedure,] is required to be made to the declarant.

Textual Amendments

F1Word 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.

F2Reg. 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.

F3Words 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.

F4Reg. 29(3ZA) inserted (20.11.2021) by The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 3(5)(a)

F5Reg. 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.

F6Reg. 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.

F7Word 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.

F8Words 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.

F9Word in reg. 29(4) inserted (20.11.2021) by The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 3(5)(b)

F10Words 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.

F11Words 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.