PART 2Goods exported in accordance with applicable export provisions procedure
Export of goods deemed to be made in accordance with procedure for purposes of applicable export provisionsI1I27
1
Exports of goods which are deemed to have been made in accordance with a procedure for the purposes of the applicable export provisions are those mentioned in paragraphs (2) F1, (2A) or (3).
2
Goods in respect of which—
a
a temporary storage declaration has been made;
F2b
an exit summary declaration is required and has been made;
c
a Customs declaration is not required and has not been made M1; and
d
an HMRC officer is satisfied that they may be exported from the United Kingdom and they are exported.
F32A
Goods in respect of which Part 8A (onward export notifications) applies.
3
Goods in respect of which—
a
regulation 102 (retention of domestic status) of CIDEER 2018 applies; and
b
an HMRC officer is satisfied that they may be exported and they are exported.
4
In paragraph (2)(a), “temporary storage declaration” has the same meaning as in regulation 8 (temporary storage declarations) of CIDEER 2018.