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20. Despite regulations 21 to 24, 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; or
(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(1).
See the footnote to regulation 16(d).
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