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CHAPTER 4U.K.Form of export declarations and how they are made

SECTION 1U.K.General rule

Export declarations made electronicallyU.K.

14.—(1) The general rule is that an export declaration—

(a)must be made in an electronic form specified in a public notice given by HMRC, and

(b)must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC.

(2) The general rule does not apply to goods in relation to which Sections 2 to 4 apply.

Commencement Information

I1Reg. 14 not in force at made date, see reg. 1(5)

I2Reg. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

SECTION 2U.K.Export declarations made orally

General provisions applying to export declarations made orallyU.K.

15.—(1) An individual makes an export declaration orally only if—

(a)the individual—

(i)makes the declaration to an HMRC officer at a Customs office,

(ii)identifies the goods in respect of which the declaration is made, and

(iii)where paragraph (2) applies, identifies the person on whose behalf the goods are exported; and

(b)the officer informs the individual that the officer is satisfied that the declaration is being made.

(2) An individual may make an export declaration orally on behalf of another person (“P”) where—

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the goods to which the export declaration relates are exported by P, and

(c)the individual has the authority of P to make the declaration.

(3) An individual does not make an export declaration orally under this Section if, before an export declaration is purportedly made orally, an export declaration has, in respect of that export of goods, been made in another form.

Textual Amendments

Commencement Information

I3Reg. 15 not in force at made date, see reg. 1(5)

I4Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Goods excluded from export declarations made orallyU.K.

16.  Despite regulations 17 and 18, an export declaration is not made orally in respect of goods which are the subject of—

(a)an application for repayment or remission of import duty which has not been rejected or otherwise determined;

(b)a tariff suspension further to any regulations made under section 12 of the Act;

(c)a restriction on export imposed under an enactment [F2unless the goods are a consignment of food listed in Part G of the Oral or By conduct list]; F3...

(d)insofar as it is retained EU law under the European Union (Withdrawal) Act 2018 M1, a measure provided for under Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products M2[F4; or]

[F5(e)a declaration made under regulation 15(2) in respect of either non-commercial goods or personal gifts on export].

Textual Amendments

Commencement Information

I5Reg. 16 not in force at made date, see reg. 1(5)

I6Reg. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M2Available electronically from https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R1308&from=EN. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

Export declarations made orally by an individualU.K.

17.—[F6(1)] [F7Subject to paragraph (2),] an individual may make an export declaration orally in respect of any of the following goods—

(a)non-commercial goods;

(b)personal gifts on export;

(c)goods where—

(i)the value of the goods does not exceed [F8the amount specified in a notice published by HMRC under regulation 17A(3)], F9...

(ii)the weight of the goods does not exceed 1000kg [F10, and

(iii)the goods are not subject to excise duty.]

(d)goods which—

(i)are a means of transport subject to registration in the United Kingdom, and

(ii)[F11meet] any further conditions provided in a notice which may be given by HMRC;

(e)any spare parts, accessories and equipment connected to that means of transport;

(f)fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation;

[F12(g)packaging which is not intended for sale and is either—

(i)exported filled and intended for import (whether filled or unfilled); or

(ii)exported unfilled and intended for import filled.]

[F13(1A) Subject to paragraph (2), F14... an individual may make an export declaration orally in respect of goods which are listed in Part G of the Oral or By conduct list.]

[F15(2) [F16Paragraphs (1) and (1A) do] not apply—

(a)where the goods are exported at a location which is specified in a notice published by HMRC; or

(b)to the making of oral declarations of a type specified in a notice published by HMRC.]

Textual Amendments

F9Word in reg. 17(1)(c)(i) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(a)(i)

F10Reg. 17(1)(c)(iii) and preceding word inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(a)(ii)

Commencement Information

I7Reg. 17 not in force at made date, see reg. 1(5)

I8Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F17Export declarations that may be made orally or electronicallyU.K.

17A.—(1) Where an individual may make an export declaration orally under Section 2 (export declarations made orally), the individual may instead make an export declaration in accordance with the electronic form specified in the public notice made under regulation 14(1)(a) if all of the following conditions are met—

(a)the individual making the declaration is a qualifying departing traveller;

(b)the declaration is made within the period of time specified in a notice published by HMRC;

(c)the goods are—

(i)contained within the individual's accompanied baggage; or

(ii)carried by a small vehicle driven by the individual, or in which the individual is a passenger;

(d)the goods are not personal gifts or non-commercial goods;

(e)the value of the goods does not exceed [F18the amount specified in a notice published by HMRC];

(f)the weight of the goods does not exceed 1000 kg;

(g)the goods are not subject to excise duty; and

(h)the goods are not subject to a restriction on export imposed under an enactment.

(2) HMRC must publish a notice specifying the period of time in which a declaration must be made for the purposes of this regulation and regulation 21A(b).

[F19(3) HMRC must publish a notice specifying the amount at paragraph (1)(e) and in regulations 17, 21 and 21A.]]

Textual Amendments

Export declarations made orally: certain goods subject to temporary [F20admission] procedureU.K.

18.  An individual may make an export declaration orally, in respect of goods subject to a temporary [F20admission] procedure M3 at the time the export declaration is made, if—

(a)the individual is a qualifying departing traveller who made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure orally in accordance with regulation 20(1) (temporary [F20admission] procedure: musical instruments) of CIDEER 2018; or

(b)the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure orally in accordance with regulations 20(2) or 21 (temporary [F20admission] procedure: packaging, broadcast equipment, disaster relief material and miscellaneous goods) of CIDEER 2018; and

in either case, irrespective of whether the Customs declaration was actually made orally for that procedure.

Textual Amendments

Commencement Information

I9Reg. 18 not in force at made date, see reg. 1(5)

I10Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M3See paragraph 19 of Schedule 2 to the Act regarding the discharge of the temporary admission procedure where an export is made in accordance with the common export procedure.

SECTION 3U.K.Export declarations made by conduct

General provisions applying to export declarations made by conductU.K.

19.—(1) An individual does not make an export declaration by conduct under this Section if, before an export declaration is purportedly made by conduct, in respect of that export of goods, another form of export declaration has been made.

(2) An individual may make an export declaration by conduct on behalf of another person (“P”) where—

F21(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the goods to which the export declaration relates are exported by P, and

(c)the individual has the authority of P to make the declaration.

Textual Amendments

Commencement Information

I11Reg. 19 not in force at made date, see reg. 1(5)

I12Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Goods excluded from export declarations made by conductU.K.

20.  Despite regulations 21 to [F2224D], an export declaration is not made by conduct in respect of goods which are the subject of—

(a)an application for repayment or remission of import duty which has not been rejected or otherwise determined;

(b)a tariff suspension further to any regulations made under section 12 of the Act;

(c)a restriction on export imposed under an enactment [F23unless the goods are a consignment of food listed in Part G of the Oral or By conduct list, and] [F24except that regulation 24C applies notwithstanding that the goods are the subject of such a restriction]; F25...

(d)insofar as it is retained EU law under the European Union (Withdrawal) Act 2018, a measure provided for under Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products M4 [F26; or]

[F27(e)a declaration made under regulation 19(2) in respect of either non-commercial goods or personal gifts on export]

Textual Amendments

Commencement Information

I13Reg. 20 not in force at made date, see reg. 1(5)

I14Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M4See the footnote to regulation 16(d).

Export declarations by conduct: certain goods with pedestriansU.K.

21.—(1) [F28Subject to paragraph (1A)] an individual may make an export declaration by the conduct referred to in paragraph (2) in respect of any of the following goods—

(a)non-commercial goods;

(b)personal gifts on export;

(c)goods where—

(i)the value of the goods does not exceed [F29the amount specified in a notice published by HMRC under regulation 17A(3)], F30...

(ii)the weight of the goods does not exceed 1000kg [F31, and

(iii)the goods are not subject to excise duty.]

(d)portable musical instruments where the individual is a qualifying departing traveller;

(e)goods listed in Part E [F32or F33... Part G] of the [F34Oral or By conduct list] M5;

(f)fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation;

F35(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F36(1A) Paragraph (1) does not apply in respect of goods listed in Part E of the Oral or By conduct list which are—

(a)spare parts, accessories and equipment for a means of transport that meet any further conditions in a notice which may be given by HMRC; or

(b)goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.]

(2) The conduct referred to is where the individual as a pedestrian enters a channel of a Customs office whilst taking the goods with the individual, and where that channel is—

(a)the last channel available to the individual to make an export declaration before departure from the United Kingdom, and

(b)either—

(i)signed as “Green” or “Nothing to declare”, or

(ii)the only channel which exists or is operating.

Textual Amendments

F30Word in reg. 21(1)(c)(i) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(5)(a)(i)

F31Reg. 21(1)(c)(iii) and preceding word inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(5)(a)(ii)

Commencement Information

I15Reg. 21 not in force at made date, see reg. 1(5)

I16Reg. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M5Available electronically from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/759311/Oral_and_by_Conduct_Declarations.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

[F37Export declarations that may be made by conduct or electronicallyU.K.

21A.  Where an individual may make an export declaration by conduct under Section 3 (export declarations made by conduct), the individual may instead make an export declaration in accordance with the electronic form specified in the public notice made under regulation 14(1)(a) if all of the following conditions are met—

(a)the individual making the declaration is a qualifying departing traveller;

(b)the declaration is made within the period of time specified in a notice published by HMRC under regulation 17A(2);

(c)the goods are—

(i)contained within the individual's accompanied baggage; or

(ii)carried by a small vehicle driven by the individual, or in which the individual is a passenger;

(d)the goods being exported are not personal gifts or non-commercial goods;

(e)the value of the goods does not exceed [F38the amount specified in a notice published by HMRC under regulation 17A(3)];

(f)the weight of the goods does not exceed 1000 kg;

(g)the goods are not subject to excise duty; and

(h)the goods are not subject to a restriction on export imposed under an enactment.]

Textual Amendments

Export declarations by conduct: certain goods in vehiclesU.K.

22.—(1) [F39Subject to paragraph (1A)] an individual may make an export declaration by the conduct referred to in paragraph (2) [F40or (5)] in respect of the following goods—

(a)F41... goods specified in regulation 21(1); or

(b)goods listed in Part F [F42or F43... Part G] of the [F44Oral or By conduct list]M6.

[F45(1A) Paragraph (1) does not apply in respect of goods listed in Part E or Part F of the Oral or By conduct list which are—

(a)a means of transport subject to registration in the United Kingdom that meets any further conditions provided in a notice which may be given by HMRC;

(b)spare parts, accessories and equipment connected to that means of transport; or

(c)goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.]

(2) [F46Subject to paragraph (4)] the conduct referred to is where—

(a)the individual drives a vehicle in a lane past a Customs office or the individual allows herself or himself to be carried in a vehicle which is so driven,

(b)the goods are carried [F47by] the vehicle, or are the vehicle, and

(c)the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare”.

(3) In paragraph (2)(a)—

(a)the Customs office referred to must be the last office available to the individual to make an export declaration before departure from the United Kingdom, and

(b)the lane must be designated as a lane to be used for the purpose of making an export declaration.

[F48(4) Paragraph (2) does not apply where the goods are exported from a RoRo listed location within the meaning given in regulation 52.

(5) Where the goods are exported from a RoRo listed location, the conduct referred to is where—

(a)the individual drives a vehicle across the boundary of a RoRo listed location, or allows herself or himself to be carried in a vehicle which is so driven; and

(b)the goods are carried by the vehicle, or are the vehicle.]

Textual Amendments

Commencement Information

I17Reg. 22 not in force at made date, see reg. 1(5)

I18Reg. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M6Available electronically from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/759311/Oral_and_by_Conduct_Declarations.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

Export declarations by conduct: posted goodsU.K.

23.—(1) A person may make an export declaration by the conduct described in paragraph (2) in respect of goods which have a value not exceeding [F49£1000].

(2) The conduct is where the person allows the goods to be exported from the United Kingdom by submitting them to [F50a universal service provider].

(3) But that export declaration is to be treated as withdrawn if the goods are not delivered by [F51the universal service provider] in the normal course of post.

Textual Amendments

Commencement Information

I19Reg. 23 not in force at made date, see reg. 1(5)

I20Reg. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F52Export Declarations by Conduct: Human Organs etc. needed for transplantU.K.

23A.—(1) A person may make an export declaration by the conduct described in paragraph (2) in respect of human blood, blood products, organs, for grafting, implanting (transplant) or transfusion (“the goods”).

(2) The conduct referred to in paragraph (1) is where the person allows the goods to be exported from the United Kingdom by loading or allowing the goods to be loaded on any means of transport.

(3) But such a declaration is to be treated as withdrawn if the goods are not exported from the United Kingdom within 48 hours of being loaded on the means of transport.

(4) Where this regulation applies there is no requirement to make the goods available for examination except where an HMRC officer requires that the goods are made available for examination.]

Textual Amendments

Export declarations by conduct: certain goods subject to temporary [F53admission] procedureU.K.

24.—[F54(1) This regulation applies where an individual may not make an export declaration by conduct under regulation 21 or 22.]

[F55(2)] An individual may make an export declaration by the conduct described in regulations 21(2) or 22(2) [F56or (5)], in respect of goods subject to a temporary [F57admission] procedure, if—

(a)the individual is a qualifying departing traveller who made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27(1) and (2) (temporary [F57admission] procedure: musical instruments) of CIDEER 2018; or

(b)the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27(1) and (2), or (3) (temporary [F57admission] procedure: disaster relief material and miscellaneous goods) of CIDEER 2018; and

in either case, irrespective of whether the Customs declaration was actually made by conduct for that procedure.

[F58(3) An individual may make an export declaration by the conduct described in regulation 22(5), in respect of goods subject to a temporary admission procedure, if the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27A (temporary admission procedure: goods imported at RoRo listed locations) of CIDEER 2018, irrespective of whether the Customs declaration was actually made by conduct for that procedure.]

Textual Amendments

Commencement Information

I21Reg. 24 not in force at made date, see reg. 1(5)

I22Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F59Export declarations by conduct: pleasure craftU.K.

24A.—(1) An individual may make an export declaration by the conduct referred to in paragraph (2) in respect of goods which are a pleasure craft.

(2) The conduct referred to is where the individual leaves United Kingdom waters in the pleasure craft.

Textual Amendments

Export declarations by conduct: private aircraftU.K.

24B.—(1) An individual may make an export declaration by the conduct referred to in paragraph (2) in respect of goods which are a private aircraft if the aircraft leaves the United Kingdom from—

(a)a customs and excise airport; or

(b)any other place from which the individual is permitted to depart by HMRC Commissioners under section 21(3) of CEMA 1979.

(2) The conduct referred to is where the individual leaves the United Kingdom in the private aircraft.]

Textual Amendments

[F60Export declarations by conduct: NATO forcesU.K.

24C.—(1) A person who is a representative of NATO forces may make an export declaration by the conduct referred to in paragraph (2).

(2) The conduct referred to is the submission of a NATO form 302 to HMRC in accordance with the procedural rules stipulated in a notice published by HMRC Commissioners.

(3) HMRC Commissioners must publish a notice stipulating procedural rules for the purposes of paragraph (2).

(4) In this regulation “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951.]

Textual Amendments

[F61UK Continental Shelf simplified export procedureU.K.

24D.—(1) Subject to paragraph (4), an eligible person (P) may make an export declaration by the conduct specified in paragraph (2) in relation to the export of domestic goods by P to an installation on the UK sector of the continental shelf.

(2) The specified conduct is where—

(a)P submits to a specified electronic system such information as may be required by a notice published by HMRC; and

(b)P loads or allows the goods to be loaded from a location in Great Britain onto a vessel or aircraft destined for an installation on the UK sector of the continental shelf.

(3) HMRC must publish a notice specifying the electronic system for the purpose of paragraph (2)(a), the information required to be submitted, the form and manner in which that information must be provided and the time by which it must be submitted.

(4) Paragraph (1) does not apply where the goods exported are excise goods.

(5) In this regulation—

“eligible person” means a person who is an eligible person under regulation 26H (Persons eligible to use UK continental shelf simplifications) of CIDEER 2018;

“excise goods” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979; and

“installation” means an artificial island, a fixed or floating installation or any other structure.]

Textual Amendments

SECTION 4U.K.Export declarations made in paper form

Export declarations made in paper form: qualifying departing travellersU.K.

[F6225.—(1) An individual who is a qualifying departing traveller may make an export declaration in an appropriate paper form in respect of goods carried at the time of export by the individual, except where the goods are exported at a location which is specified in a notice published by HMRC.

(2) In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.

(3) HMRC must publish a notice providing the form referred to in paragraph (2).]

Textual Amendments

Commencement Information

I23Reg. 25 not in force at made date, see reg. 1(5)

I24Reg. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Export declarations made in paper formF63...U.K.

26.—[F64(1) Subject to paragraph (1A), a person may make an export declaration by means of a carnet.]

[F65(1A) A carnet may not be used to make an export declaration for—

(a)goods submitted to a universal service provider;

(b)domestic goods for which the exportation will give rise to—

(i)repayment or remission of import duty under Part 7 CIDEER 2018;

(ii)an export refund under Articles 196 to 204 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products;

(c)domestic goods subject to Article 16 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products; or

(d)domestic goods subject to a duty suspension arrangement.]

(2) A “carnet” means, in respect of an export declaration, a document as so described in one of the following conventions—

(a)the Customs Convention on the “A.T.A Carnet” for the Temporary Admission of Goods, (Brussels, December 6, 1961) M7, or

(b)the Convention on Temporary Admission (Istanbul, 26 June 1990) M8; and

where the form of the carnet is that provided by the version of the convention which is current at the time the declaration is made.

[F66(3) A “duty suspension arrangement” has the meaning in regulation 3(1) of the Excise (Holding, Movement and Duty Point) Regulations 2010.]

Textual Amendments

Commencement Information

I25Reg. 26 not in force at made date, see reg. 1(5)

I26Reg. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M7Command paper 2226. Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/ata/pf_ata_conv_text.pdf?la=en. A hard copy is available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

M8Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/istanbul/istanbul_legal_text_eng.pdf?la=en. Available in hard copy from: World Customs Organization, Rue du Marché, 30, B-1210 Brussels, Belgium. A hard copy is available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

Export declarations made in paper form: further provisionU.K.

27.—(1) In cases specified in a notice given by HMRC, an export declaration may be made in a paper form specified in the notice.

(2) In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with any provision made in a notice given by HMRC.

Commencement Information

I27Reg. 27 not in force at made date, see reg. 1(5)

I28Reg. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

SECTION 5U.K.Export declarations: consequential provision

Export declarations made orally: consequential provisionU.K.

28.—(1) This regulation applies in respect of goods where an export declaration is made orally as provided by Section 2.

(2) The following are (respectively) deemed as, or treated as, occurring when an HMRC officer gives the information described in regulation 15(1)(b)—

(a)notification of export of the goods, F67...

(b)acceptance of, and notification of acceptance of, the export declaration [F68, and]

[F69(c)release of the goods to a common export procedure].

[F70(3) Discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.

(4) No notification of discharge from a common export procedure is required to be made to the declarant.]

Textual Amendments

Commencement Information

I29Reg. 28 not in force at made date, see reg. 1(5)

I30Reg. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Export declarations by conduct: consequential provisionU.K.

29.—(1) Paragraphs (2) to (4) apply in respect of goods where an export declaration is made by conduct as provided by Section 3.

(2) In relation to regulations 21 and [F7122(2)]—

(a)notification of export of the goods is to be deemed as occurring on entering the channel of a Customs office or the lane past a Customs office; and

(b)the following are to be treated as occurring on exiting the channel or the lane—

(i)acceptance of the export declaration; and

(ii)release of the goods to, and discharge of the goods from, a common export procedure.

[F72(2A) In relation to regulation 22(5)—

(a)notification of export of the goods is to be deemed as occurring on driving across the boundary;

(b)the following are to be treated as occurring on driving across the boundary—

(i)acceptance of the export declaration; and

(ii)release of the goods to a common export procedure; and

(c)discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.]

(3) In relation to regulation 23, the following are (as the case may be) treated as, or deemed as, occurring when the goods are exported from the United Kingdom by [F73a universal service provider] in the normal course of post—

(a)notification of export of the goods;

(b)acceptance of the export declaration; and

(c)release of the goods to, and discharge of the goods from, a common export procedure.

[F74(3ZA) In relation to regulation 23A, the following are (as the case may be) treated as, or deemed as, occurring when the goods are exported from the United Kingdom—

(a)notification of the export of the goods;

(b)acceptance of the export declaration; and

(c)release of the goods to, and discharge of the goods from, a common export procedure.]

[F75(3A) In relation to regulation 24A, the following are (as the case may be) treated as, or deemed as, occurring when the pleasure craft leaves United Kingdom waters—

(a)notification of export of the goods;

(b)acceptance of the export declaration; and

(c)release of the goods to, and discharge of the goods from, a common export procedure.

(3B) In relation to regulation 24B, the following are (as the case may be) treated as, or deemed as, occurring when the private aircraft leaves the United Kingdom—

(a)notification of export of the goods;

(b)acceptance of the export declaration; and

(c)release of the goods to, and discharge of the goods from, a common export procedure.]

[F76(3C) In relation to regulation 24C, the following are (as the case may be) treated as, or deemed as, occurring when the goods leave the United Kingdom —

(a)notification of export of the goods;

(b)acceptance of the export declaration;

(c)release of the goods to, and discharge of the goods from, a common export procedure.]

[F77(3D) In relation to regulation 24D (UK continental shelf simplified export procedure), the following are (as the case may be) treated as, or deemed as, occurring at the time of the later of the completion of the conduct in regulation 24D(2) and the departure from Great Britain of the vessel or aircraft transporting the goods to the installation on the UK sector of the continental shelf—

(a)notification of export of the goods;

(b)acceptance of the export declaration; and

(c)release of the goods to, and discharge of the goods from, a common export procedure.]

(4) Where paragraph (2) [F78, (2A)] [F79, (3), [F80(3ZA),] (3A) [F81, (3B) [F82, (3C) or (3D)]]] applies, no notification of acceptance of the export declarationF83... or notification of discharge from [F84a common export procedure], is required to be made to the declarant.

(5) Where an export declaration in respect of goods subject to a temporary admission procedure is made by conduct as provided by regulation 24—

(a)notification of export of the goods is to be deemed as occurring on undertaking the conduct; F85...

[F86(b)the following are to be treated as occurring on completing the conduct—

(i)acceptance of the export declaration; and

(ii)release of the goods to a common export procedure; and]

[F87(c)discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.]

(6) Where paragraphs (5) applies, no notification of acceptance of the export declaration [F88, or notification of discharge from a common export procedure,] is required to be made to the declarant.

Textual Amendments

Commencement Information

I31Reg. 29 not in force at made date, see reg. 1(5)

I32Reg. 29 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F89Export declarations: miscellaneous consequential provisionsU.K.

29A.—(1) This regulation applies in respect of goods where an export declaration has been made in an electronic form under regulation 17A or regulation 21A.

(2) Notification of export of the goods is to be deemed as occurring—

(a)if the goods are carried in the accompanied baggage of an individual who is a pedestrian, when the individual enters the last channel of a Customs office available to the individual to make an export declaration prior to departing from the United Kingdom;

(b)if the goods are—

(i)carried by a small vehicle driven by an individual or in which they are a passenger; and

(ii)not being exported from a RoRo listed location,

at the time the vehicle enters the lane past a Customs office where that Customs office is the last office available to the individual to make an export declaration before departure from the United Kingdom and the lane is designated as a lane to be used for the purpose of making an export declaration; and

(c)if the goods are—

(i)carried by a small vehicle driven by an individual or in which they are a passenger; and

(ii)being exported from a RoRo listed location,

at the time the vehicle drives across the boundary of the RoRo listed location.

(3) In relation to this regulation, discharge of the goods from a common export procedure is to be treated as occurring when the goods are exported from the United Kingdom.

(4) “RoRo listed location” has the same meaning as in Part 6.

Textual Amendments

Further deemed notification of exportU.K.

29B.—(1) Notification of export of the goods is deemed to have been given at the time the goods are exported if all the conditions specified in paragraph (2), and at least one of the supplementary conditions specified in paragraph (3), are met.

(2) The conditions are—

(a)the goods are being exported by a qualifying departing traveller;

(b)the goods are—

(i)contained within the individual's accompanied baggage; or

(ii)carried by a small vehicle driven by the individual, or in which the individual is a passenger; and

(c)the goods being exported are not personal gifts or non-commercial goods.

(3) The supplementary conditions are—

(a)the value of the goods exceeds £1,500;

(b)the weight of the goods exceeds 1000 kg;

(c)the goods are subject to excise duty; or

(d)the goods are subject to a restriction on export imposed under an enactment.

Textual Amendments

Goods not requiring examinationU.K.

29C.—(1) Subject to paragraph (2), there is no requirement to make goods available for examination if—

(a)notification of export of the goods is deemed to have been given under regulation 29B(1); and

(b)the goods are exported from a location specified in a notice published by HMRC.

(2) Paragraph (1) does not apply—

(a)in cases of a type specified in a notice published by HMRC; or

(b)if an HMRC officer requires that the goods are made available for examination.

[F90(2A) Subject to paragraph (2B), there is no requirement to make goods available for examination if an export declaration is made by conduct as provided by regulations 24, 24A, 24B and 24C.

(2B) Paragraph (2A) does not apply if an HMRC officer requires that the goods are made available for examination.]

(3) Where paragraph (1) [F91or (2A)] applies, regulation 12(2)(a) (eligibility of persons to make export declarations) applies as if there is that requirement to make the goods available for examination.

(4) Where paragraph (2) [F92or (2B)] applies, a notification for the purposes of regulation 40(5) (obligation to make goods available for examination) is not required except in circumstances which are specified in a notice published by HMRC.

(5) HMRC must publish a notice specifying the matters referred to in paragraphs (1)(b).

(6) HMRC may publish a notice specifying the matters referred to in paragraphs (2)(a) and (4).]

Textual Amendments

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