PART 3Goods exempt from applicable export provisions

Goods not required to be exported in accordance with the applicable export provisionsI1I28

1

Goods are not required to be exported in accordance with the applicable export provisions M1 if they are goods mentioned in paragraphs (2) to (7) M2.

2

Goods in respect of which regulation 102 (retention of domestic status) of CIDEER 2018 M3 does not apply only because an exit summary declaration is not required.

C13

Goods which remain outside the United Kingdom for a temporary period and are—

a

motor road vehicles registered in the United Kingdom;

b

packaging, pallets and similar equipment, excluding containers, used for transportation and owned by a person established in the United Kingdom; or

F1c

non-commercial goods or personal gifts on export which—

i

are carried as part of the baggage which accompanies an individual when departing from the United Kingdom; and

ii

are not goods which were supplied without payment of excise duty in an export shop in the United Kingdom in accordance with the Excise Goods (Export Shops) Regulations 2000.

4

Goods subject to a common transit procedure M4 which were brought into the United Kingdom and are subsequently exported from the United Kingdom under that procedure.

F55

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6

F8Domestic goods in respect of which regulation 3 (duty free stores) of the Excise Goods (Aircraft and Ship's Stores) Regulations 2015 M5 applies.

7

F9Domestic goods which are zero-rated for value added tax in accordance with section 30 of, and F10... Schedule 8 (zero-rating) to, the Value Added Tax Act 1994 M6F6and are stores within the meaning of section 1 (interpretation) of CEMA 1979.

F27A

Goods exported to the UK sector of the continental shelf to be put to a specified authorised use in accordance with regulation 33(3)(a) of CSPOP 2018.

F37B

Goods declared for a UK transit procedure by means of a carnet under regulation 22(4A) CIDEER 2018.

7C

Goods which—

a

are submitted to a universal service provider within the United Kingdom before export from the United Kingdom; and

b

will merely pass through places outside the United Kingdom before arriving at their ultimate destination in the United Kingdom.

7D

Goods that are subject to the postal transit procedure under regulation 6 of, and Schedule 5 to, the Customs Transit Procedures (EU Exit) Regulations 2018.

8

In paragraph (3)(b), “containers” has the same meaning as in Article 1 of the Customs Convention on Containers, 1972, done at Geneva on 2 December 1972 under the auspices of the United Nations International Maritime Organisation M7.

9

In paragraph (4), “common transit procedure” has the meaning given by paragraph 1(2) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018.

F710

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F411

In paragraph (7B) —

a

“UK transit procedure” has the same meaning as in paragraph 1 of Schedule 3 to the Customs Transit Procedures (EU Exit) Regulations 2018;

b

a “carnet” is a document so described in—

i

the Customs Convention on the “A.T.A. Carnet” for the temporary admission of goods done at Brussels on 6 December 1961; and

ii

the Convention on Temporary Admission done at Istanbul on 26 June 1990. where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made.