The Customs (Export) (EU Exit) Regulations 2019

Goods declared for a “common export procedure”

6.—(1) Goods are declared for a “common export procedure” if an export declaration is made or treated as made that the goods, to which paragraph (3) applies, are to be exported from the United Kingdom.

(2) Paragraph (3) applies to the goods mentioned in it other than the exceptions in paragraph (4).

(3) The goods are—

(a) domestic goods(1);

(b) goods subject to—

(i) a storage procedure(2);

(ii) an inward processing procedure(3);

(iii) an authorised use procedure(4);

(iv) a temporary admissions procedure(5); or

(v) a transit procedure(6).

(4) The exceptions are any of the following goods—

(a) goods exempt from the applicable export provisions in accordance with Part 3;

(b) goods which are declared for an outward processing procedure(7);

(c) goods in respect of which a re-export notification is made;

(d) goods in respect of which regulation 7 applies.

(1)

See section 33 of the Act.

(2)

See paragraph 2 of Schedule 2 to the Act.

(3)

See paragraph 8 of Schedule 2 to the Act.

(4)

See paragraph 13 of Schedule 2 to the Act.

(5)

See paragraph 15 of Schedule 2 to the Act.

(6)

See paragraph 5 of Schedule 2 to the Act.

(7)

See section 36 of the Act.