PART 4 U.K.Goods exported on removal from Northern Ireland

Part 4 interpretation U.K.

24.  In this Part—

“accompanied baggage on departure” means baggage which—

(a)

accompanies an individual when departing from the United Kingdom; or

(b)

would have accompanied the individual had the baggage not been delayed in transit from the United Kingdom;

“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 M1 ;

“non-commercial goods” means goods—

(a)

which are provided by one individual to another;

(b)

where no payment is made, directly or indirectly, for the goods by the recipient;

(c)

which are for the personal use of the recipient; and

(d)

which do not form part of a series of consignments of goods made between the individuals;

“personal gifts on export” means goods contained within accompanied baggage on departure of a qualifying departing traveller which—

(a)

are intended for an individual's personal use;

(b)

are not exported for commercial purposes; and

(c)

do not form part of a series of consignments of goods exported by the qualifying departing traveller;

“qualifying departing traveller” means an individual who—

(a)

is resident in the United Kingdom or the Isle of Man and is departing for a temporary stay outside the United Kingdom and the Isle of Man; or

(b)

is not resident in the United Kingdom or the Isle of Man and is departing after a temporary stay in the United Kingdom.

Commencement Information

I1 Reg. 24 not in force at made date, see reg. 1(1)

I2 Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 Available electronically from: https://treaties.un.org/doc/Treaties/1975/12/19751206%2002-58%20AM/Ch_XI_A_15p.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.