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The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

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Making of a declaration for a common export procedure

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9.—(1) The eligible person may, by conduct of a description specified in a public notice given by HMRC Commissioners, declare the goods for a common export procedure for the purposes of regulation 5(a) of the Customs (Export) (EU Exit) Regulations 2019(1).

(2) An individual may make such a declaration, by such conduct, on behalf of the eligible person in any case specified in the public notice.

(3) The declaration—

(a)is treated as constituting a notification of export of the goods from the United Kingdom for the purposes of regulation 51 of the Customs (Export) (EU Exit) Regulations 2019(2);

(b)is treated for the purposes of Chapter 10 of Part 4 of those Regulations as if it had been accepted by HMRC at the time that the conduct occurs; and

(c)no notification of acceptance of the export declaration is required to be made to the declarant under regulation 43(1) of those Regulations.

(4) Once the conduct occurs—

(a)the goods are treated for the purposes of those Regulations as if they had been released to, and then immediately discharged from, the procedure;

(b)the obligation to make goods available for examination under regulation 40 of those Regulations does not apply; and

(c)no notification of discharge from the procedure is required to be made to the declarant under regulation 50(1) of those Regulations.

(1)

S.I. 2019/108. Regulation 5(a) provides that declaring goods for a common export procedure is one method by which an export of goods can be made in accordance with a procedure for the purposes of the applicable export provisions for the purposes of section 35(2) of the Act.

(2)

Regulation 51 sets out the requirement of a notification of exportation of goods from the United Kingdom for the purposes of section 33(4) of the Act, which sets out when goods are presented to Customs on export.

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