C1PART 4Export declarations etc
CHAPTER 4Form of export declarations and how they are made
SECTION 3Export declarations made by conduct
Export declarations by conduct: certain goods subject to temporary F1admission procedureI1I224
F41
This regulation applies where an individual may not make an export declaration by conduct under regulation 21 or 22.
F32
An individual may make an export declaration by the conduct described in regulations 21(2) or 22(2) F5or (5), in respect of goods subject to a temporary F2admission 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 F2admission 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 F2admission 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.
F63
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.
Pt. 4 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)