PART 4Export declarations etc

CHAPTER 4Form of export declarations and how they are made

SECTION 5Export declarations: consequential provision

Export declarations by conduct: consequential provision29.

(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.

F7(3D)

In relation to regulation 24D (UK continental shelf simplified export procedure), the following are (as the case may be) treated as, or deemed as, occurring at the time of the later of the completion of the conduct in regulation 24D(2) and the departure from Great Britain of the vessel or aircraft transporting the goods to the installation on the UK sector of the continental shelf—

(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.

(4)

Where paragraph (2) F8, (2A) F9, (3), F10(3ZA), (3A) F11, (3B) F12, (3C) or (3D) applies, no notification of acceptance of the export declarationF13... or notification of discharge from F14a 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; F15...

F16(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

F17(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 F18, or notification of discharge from a common export procedure, is required to be made to the declarant.