PART 11Transitional and savings provisions
CHAPTER 3Export procedure and re-export
Union goods declared to the export procedure; re-export declaration lodged in respect of Non-Union goods67
1
Paragraph (2) applies where before exit day—
a
a customs declaration is made to HMRC in respect of Union goods to the export procedure, or
b
a re-export declaration has been lodged with HMRC in respect of non-Union goods, and
the goods have not been exported from the United Kingdom.
2
The EUCL continues to have effect in relation to the goods on and after exit day.