PART 11Domestic goods

Retention of domestic status102

Goods exported from the United Kingdom in accordance with the applicable export provisions84 retain their status as domestic goods85 if the goods—

a

merely pass through places outside the United Kingdom before arriving at their ultimate destination in the United Kingdom, and

b

are itemised in a travel document issued in the United Kingdom by the person responsible for the carriage of the goods which specifies the destination and recipients of the goods.