PART 1

Import duty

Interpretation etc

Exports made in accordance with applicable export provisions
35
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.
S. 35 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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)
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.
S. 35 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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))
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))