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(1)Goods are domestic goods for the purposes of this Part if—
(a)they are wholly obtained in the United Kingdom, or
(b)they have been subject to a chargeable Customs procedure.
(2)For the purposes of this section goods have been “subject to a chargeable Customs procedure” if—
(a)the goods were declared for the free-circulation procedure and the procedure has been discharged, or
(b)the goods were declared for an authorised use procedure and the procedure has been discharged.
(3)Goods cease to be domestic goods if—
(a)they are exported from the United Kingdom, and
(b)the export is one which is required to be made in accordance with the applicable export provisions,
and the goods are then chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.
(4)For the purposes of subsection (3), every export of goods is required to be made in accordance with the applicable export provisions unless an exception provided for by regulations made by HMRC Commissioners applies to the export.
(5)HMRC Commissioners may by regulations make provision for goods exported from the United Kingdom in accordance with the applicable export provisions to retain their status as domestic goods if—
(a)the goods merely pass through places outside the United Kingdom before arriving at their ultimate destination in the United Kingdom, or
(b)the goods otherwise remain outside the United Kingdom for a temporary period.
(6)The provision that may be made by the regulations includes—
(a)provision requiring conditions to be met in relation to the goods while they are outside the United Kingdom, and
(b)provision requiring the making of a declaration in connection with their subsequent import into the United Kingdom.
(7)Goods that are in the United Kingdom are presumed to be domestic goods unless the contrary is shown.
(8)The Treasury may by regulations make provision—
(a)as to cases in which goods are, or are not, to be regarded as domestic goods for the purposes of this Part,
(b)for reversing the presumption that goods are domestic goods in specified cases (so that they are presumed not to be domestic goods unless the contrary is shown), and
(c)as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods are domestic goods.
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