Export declarations by conduct: certain goods with pedestrians
21.—(1) 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 £900, and
(ii)the weight of the goods does not exceed 1000kg;
(d)portable musical instruments where the individual is a qualifying departing traveller;
(e)goods listed in Part E of the Oral and By conduct list(1);
(f)fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation.
(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.
Available 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.