The Customs (Export) (EU Exit) Regulations 2019 No. 108

PART 11 Transitional and savings provisions

CHAPTER 3 Export procedure and re-export

Union goods declared to the export procedure; re-export declaration lodged in respect of Non-Union goods

67.—(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.