The Customs (Export) (EU Exit) Regulations 2019

Export of goods deemed to be made in accordance with procedure for purposes of applicable export provisions U.K.

7.—(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;

[F2 (b) 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.

[F3 (2A) 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.

Textual Amendments

F1 Words in reg. 7(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(4)(a); S.I. 2020/1643, reg. 2, Sch.

F2 Reg. 7(2)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(4)(b); S.I. 2020/1643, reg. 2, Sch.

F3 Reg. 7(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(4)(c); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 7 not in force at made date, see reg. 1(5)

I2 Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 See paragraph 1(4) of Schedule 1 to the Act (obligation to make Customs declaration extinguished).