PART 1 U.K. Import duty

Modifications etc. (not altering text)

C1 Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

C2 Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.

C3 Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))

C4 Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))

Interpretation etc U.K.

35 Exports made in accordance with applicable export provisions U.K.

(1) This section defines for the purposes of this Part what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

(2) The export of the goods is made in accordance with the applicable export provisions if—

(a) the goods are presented to Customs on export, and

(b) the export is subsequently made in accordance with a procedure provided for by regulations made by HMRC Commissioners.

(3) The regulations may—

(a) provide for the procedure to involve the making of a declaration by the person making the export or any specified person,

(b) provide for requirements to be imposed on any person at any time while the goods are subject to the procedure,

(c) make provision specifying, or otherwise determining, the period during which the goods are to be regarded as subject to the procedure,

(d) deem, in specified cases, the export to have been made in accordance with the procedure, and

(e) provide for goods to be subject to the control of any HMRC officer from a specified time.

(4) The provision which may be made as a result of subsection (3)(a) includes provision applying or replicating the effect of—

(a) any provision made by or under Schedule 1 (Customs declarations), or

(b) any other provision made by or under this Part that operates (to any extent) by reference to a Customs declaration,

with or without modifications.

Commencement Information

I1 S. 35 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 S. 35 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)