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, (2AA)] [F3, (2B)] or (3).
(2) Goods in respect of which—
(a)a temporary storage declaration has been made;
[F4(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.
[F5(2A) Goods in respect of which Part 8A (onward export notifications) applies.]
[F6(2AA) Goods which are stores and in respect of which—
(a)no restriction on export is imposed under any enactment; and
(b)either—
(i)an HMRC officer has approved their removal from a customs warehouse in accordance with regulation 17(2) of CSPOP 2018, and the customs warehouse procedure has not been discharged before the goods are exported; or
(ii)the goods have been declared for an inward processing procedure in accordance with regulation 27H of CIDEER 2018, and that procedure has not been discharged before the goods are exported.]
[F7(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.
[F8(5) In paragraph (2AA)—
“customs warehouse” has the same meaning as in regulation 2 of CSPOP 2018;
“stores” has the same meaning as in section 1(1) of CEMA 1979.
(6) Notification of export of the goods in paragraph (2AA) is deemed to have been given when the goods arrive at the place from which they are to be exported.]
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 (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 6(2)(a)
F3Word 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)
F4Reg. 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.
F5Reg. 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.
F6Reg. 7(2AA) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 6(2)(b)
F7Reg. 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)
F8Reg. 7(5)(6) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 6(2)(c)
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).