The Customs (Export) (EU Exit) Regulations 2019

CHAPTER 14 Discharge from a common export procedure

Discharging goods from a common export procedure

50.—(1) Goods are discharged from a common export procedure when HMRC notify the person making the export declaration that the goods are discharged from that procedure and—

(a) the goods have been presented to Customs on export,

(b) the goods have been exported, and

(c) the person who exported the goods, or a person on their behalf, has informed HMRC that the goods have been exported.

(2) Sub-paragraphs (b) and (c) of paragraph (1) do not apply in respect of goods declared for a transit procedure, except in cases specified in a notice which may be given by HMRC.

(3) In paragraph (1)(c), the person who exported the goods is required to inform HMRC that the goods have been exported, except if they secure that another person is to do it on their behalf.

(4) If the person who exported the goods secures that another person (“P”) is to inform HMRC that the goods have been exported, P is required to do it.

(5) Paragraphs (1)(c), (3) and (4) are subject to regulation 54(8) (goods carried by RoRo vehicles to and from RoRo listed locations: modifications in relation to export declarations).

(6) Although, at the point the goods are discharged from a common export procedure they—

(a) are not domestic goods, and

(b) cease to be under the control of an HMRC officer,

nothing in this regulation prevents the subsequent exercise of a power to verify the export declaration.