The Customs (Export) (EU Exit) Regulations 2019

Export of goods deemed to be made in accordance with procedure for purposes of applicable export provisions

7.—(1) Exports of goods which are deemed to have been made in accordance with a procedure for the purposes of the applicable export provisions are those mentioned in paragraphs (2) or (3).

(2) Goods in respect of which—

(a) a temporary storage declaration has been made;

(b) one of the following is required and has been made—

(i) an exit summary declaration, or

(ii) a re-export notification;

(c) a Customs declaration is not required and has not been made(1); and

(d) an HMRC officer is satisfied that they may be exported from the United Kingdom and they are exported.

(3) Goods in respect of which—

(a) regulation 102 (retention of domestic status) of CIDEER 2018 applies; and

(b) an HMRC officer is satisfied that they may be exported and they are exported.

(4) In paragraph (2)(a), “temporary storage declaration” has the same meaning as in regulation 8 (temporary storage declarations) of CIDEER 2018.

(1)

See paragraph 1(4) of Schedule 1 to the Act (obligation to make Customs declaration extinguished).