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.