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The Customs (Export) (EU Exit) Regulations 2019

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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—

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.

Textual Amendments

Commencement Information

I1Reg. 19 not in force at made date, see reg. 1(5)

I2Reg. 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 [F224D], 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 [F3unless the goods are a consignment of food listed in Part G of the Oral or By conduct list, and] [F4except that regulation 24C applies notwithstanding that the goods are the subject of such a restriction]; F5...

(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 M1 [F6; or]

[F7(e)a declaration made under regulation 19(2) in respect of either non-commercial goods or personal gifts on export]

Textual Amendments

Commencement Information

I3Reg. 20 not in force at made date, see reg. 1(5)

I4Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1See the footnote to regulation 16(d).

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

21.—(1) [F8Subject 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 [F9the amount specified in a notice published by HMRC under regulation 17A(3)], F10...

(ii)the weight of the goods does not exceed 1000kg [F11, 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 [F12or F13... Part G] of the [F14Oral or By conduct list] M2;

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

F15(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F16(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

F10Word 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)

F11Reg. 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

I5Reg. 21 not in force at made date, see reg. 1(5)

I6Reg. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M2Available 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.

[F17Export 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 [F18the 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) [F19Subject to paragraph (1A)] an individual may make an export declaration by the conduct referred to in paragraph (2) [F20or (5)] in respect of the following goods—

(a)F21... goods specified in regulation 21(1); or

(b)goods listed in Part F [F22or F23... Part G] of the [F24Oral or By conduct list]M3.

[F25(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) [F26Subject 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 [F27by] 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.

[F28(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

I7Reg. 22 not in force at made date, see reg. 1(5)

I8Reg. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M3Available 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 [F29£1000].

(2) The conduct is where the person allows the goods to be exported from the United Kingdom by submitting them to [F30a universal service provider].

(3) But that export declaration is to be treated as withdrawn if the goods are not delivered by [F31the universal service provider] in the normal course of post.

Textual Amendments

Commencement Information

I9Reg. 23 not in force at made date, see reg. 1(5)

I10Reg. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F32Export 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 [F33admission] procedureU.K.

24.—[F34(1) This regulation applies where an individual may not make an export declaration by conduct under regulation 21 or 22.]

[F35(2)] An individual may make an export declaration by the conduct described in regulations 21(2) or 22(2) [F36or (5)], in respect of goods subject to a temporary [F37admission] 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 [F37admission] 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 [F37admission] 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.

[F38(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

I11Reg. 24 not in force at made date, see reg. 1(5)

I12Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F39Export 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

[F40Export 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

[F41UK 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

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