The Customs (Export) (EU Exit) Regulations 2019 No. 108

PART 11 U.K. Transitional and savings provisions

CHAPTER 2 U.K. Continued effect and cessation of effect of the EUCL, evidence and verification

Verification U.K.

66.—(1) Where before [F1 IP completion day]—

(a) Union goods intended to be taken out of the customs territory of the Union, or

(b) non-Union goods,

have been exported from the United Kingdom but verification in relation to the goods has not been completed, the EUCL continues to have effect in relation to the goods on and after [F1 IP completion day].

(2) The EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—

(a) when a person fails to comply with regulation 65 in relation to the goods,

(b) on completion of the verification, or

[F2 (c) the end of the period of one year from IP completion day.]

(3) Where paragraph (2)(a) or (c) applies, Chapter 11 (verification of export declarations etc) applies in relation to the goods.

Textual Amendments

F1 Words in reg. 66 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(5)(a); S.I. 2020/1643, reg. 2, Sch.

F2 Reg. 66(2)(c) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(5)(b); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 66 not in force at made date, see reg. 1(5)

I2 Reg. 66 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.