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The Customs (Export) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 108
- PART 2
- Regulation 7
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Changes over time for: Section 7
Version Superseded: 04/12/2023
Alternative versions:
- 31/12/2020- Amendment
- 08/11/2021- Amendment
- 08/11/2021
Point in time - 04/12/2023- Amendment
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Export of goods deemed to be made in accordance with procedure for purposes of applicable export provisionsU.K.
This section has no associated Explanatory Memorandum
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)] [F2, (2B)] or (3).
(2) Goods in respect of which—
(a)a temporary storage declaration has been made;
[F3(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.
[F4(2A) Goods in respect of which Part 8A (onward export notifications) applies.]
[F5(2B) Goods in respect of which—
(a)a declaration for a free zone procedure, within the meaning of regulation 2(2)(b) of CIDEER 2018, has been made;
(b)that procedure has not been discharged;
(c)either—
(i)an exit summary declaration has been made; or
(ii)an onward export notification has been given; and
(d)an HMRC officer is satisfied that they may be exported from the United Kingdom and they are exported.]
(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
F1Words 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.
F2Word in reg. 7(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(2)(a)
F3Reg. 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.
F4Reg. 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.
F5Reg. 7(2B) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(2)(b)
Commencement Information
I1Reg. 7 not in force at made date, see reg. 1(5)
I2Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1See paragraph 1(4) of Schedule 1 to the Act (obligation to make Customs declaration extinguished).
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