The Customs (Export) (EU Exit) Regulations 2019

Export declarations by conduct: certain goods subject to temporary [F1admission] procedureU.K.
This section has no associated Explanatory Memorandum

24.—[F2(1) This regulation applies where an individual may not make an export declaration by conduct under regulation 21 or 22.]

[F3(2)] An individual may make an export declaration by the conduct described in regulations 21(2) or 22(2) [F4or (5)], in respect of goods subject to a temporary [F5admission] 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 [F5admission] 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 [F5admission] 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.

[F6(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

I1Reg. 24 not in force at made date, see reg. 1(5)

I2Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.