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The Customs (Export) (EU Exit) Regulations 2019

Type Statutory-Instrument

Publication 2019-01-29

Last updated 2025-07-16

State In force

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Made: 29th January 2019

Laid before the House of Commons: 31st January 2019

Coming into force in accordance with regulation 1(2), (3), (4) and (5)

The Treasury, in exercise of the powers conferred by sections 21(2) and (7), 22, 23(3), (6) and (7), 27(1), 32(7), (8), (10) and (13), 33(4) and (5), 34(3) and (4), 35(2)(b), (3) and (4), and 36(5)(b) and (8), 51, 52(2) and (5), and 56(1) and (3) of, and paragraph 5 of Schedule 6 and paragraph 1(3)(c) of Schedule 7, to the Taxation (Cross-border Trade) Act 2018 , make the following Regulations.

Further to section 28 of that Act, the Treasury in exercising the function of making the following Regulations have had regard to international agreements to which Her Majesty's government in the United Kingdom is a party which are relevant to the exercise of that function.

The Treasury considers it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

PART 1 — Introductory provisions

Citation and commencement

1

(1) These Regulations may be cited as the Customs (Export) (EU Exit) Regulations 2019.

(2) This regulation comes into force on 22nd February 2019.

(3) The following regulations come into force on 22nd February 2019 for the purposes of any approval or authorisation required by or under these Regulations—

(a) regulations 2 and 3;

(b) regulations 5(a) and 6 (common export procedure);

(d) Part 8 (approvals and authorisations and authorised economic operators), except to the extent that Part 8 applies regulation 92 (transitional provision) of CIDEER 2018 to these Regulations.

(4) Regulation 60(1) and (3) (amendments to CSPOP 2018) come into force on 22nd February 2019 to the extent that it inserts regulation 13A (declarations for an outward processing procedure: further provisions) into CSPOP 2018 for the purposes of any approval or authorisation required by or under that regulation, except to the extent that that regulation applies regulation 92 of CIDEER 2018.

(5) The remaining regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border) Trade Act 2018 appoint.

General interpretative provisions

2

In these Regulations—

“the Act” means the Taxation (Cross-border Trade) Act 2018;

“acceptance”, “accept” and “notification of acceptance”, in respect of an export declaration, are to be construed in accordance with Chapter 10 of Part 4;

“accompanied baggage on departure” means baggage which—accompanies an individual when departing from the United Kingdom, orwould have accompanied the individual had the baggage not been delayed in transit from the United Kingdom;

“authorised foreign designated operator” has the meaning given by regulation 23AA(2);

“available for examination”, in respect of goods made available for examination or making goods available for examination, is to be construed in accordance with regulation 40;

“CIDEER 2018” means the Customs (Import Duty) (EU Exit) Regulations 2018 ;

“common export procedure”, in relation to goods declared for it, has the meaning given in regulation 6;

“CSPOP 2018” means the Customs (Special Procedures and Outward Processing) EU Exit Regulations 2018 ;

“discharge”, in relation to discharging goods from a common export procedure, is to be construed in accordance with regulation 50 (and references to goods “discharged” from that procedure are to be construed accordingly);

“exit summary declaration” has the same meaning as it has in Article 5(10) of the UCC;

“export declaration” means a declaration for a common export procedure made or treated as made in accordance with Part 4;

“foreign designated operator” means a designated operator within the meaning given in the Constitution of the Universal Postal Union done at Vienna on 10 July 1964, as amended by the Additional Protocols, which is acting—outside the territory of the member country that designated them as such, andin accordance with the UP Convention.

“non-commercial goods” means goods—which are provided by one individual to another,where no payment is made, directly or indirectly, for the goods by the recipient,which are for the personal use of the recipient, andwhich do not form part of a series of consignments of goods made between the individuals;

“notification of export” is to be construed in accordance with section 34 of the Act and Part 5;

“onward export notification” means a notification given in accordance with Part 8A;

“personal gifts on export” means goods contained within accompanied baggage on departure of a qualifying departing traveller which—are intended for an individual's personal use,are not exported for commercial purposes, anddo not form part of a series of consignments of goods exported by the qualifying departing traveller;

“qualifying departing traveller” means an individual who—is resident in the United Kingdom and is departing for a temporary stay outside the United Kingdom, oris not resident in the United Kingdom and is departing after a temporary stay in the United Kingdom;

“release”, in relation to releasing goods to a common export procedure, is to be construed in accordance with regulation 49 (and references to goods “released” to that procedure are to be construed accordingly);

“the UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code; ...

“the UK sector of the continental shelf” means the areas designated by Order in Council under section 1(7) of the Continental Shelf Act 1964;

“universal service provider” means either—a “designated operator” within the meaning given in the Constitution of the Universal Postal Union done at Vienna on 10 July 1964, as amended by the Additional Protocols, but limited to the circumstances where those designated operators are acting—within the member country that designated them as such; andin accordance with the UP Convention; oran operator so designated by HMRC in a public notice made under paragraph 1(1) of Schedule 5 to the Customs Transit Procedures (EU Exit) Regulations 2018;

“UP Convention” means the Universal Postal Convention, as most recently done at Riyadh on 5 October 2023, and any Regulations made under it; and

“verification” and “verify”, in respect of an export declaration, are to be construed in accordance with Chapter 12 of Part 4.

Persons established in the United Kingdom

3

In these Regulations, a person is established in the United Kingdom—

(a) in the case of an individual, where the individual is resident in the United Kingdom; or

(b) in any other case, where the person—

(i) has a registered office in the United Kingdom, or

(ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.

Notices and notifications

4

(1) Paragraph (2) applies to any power for HMRC to make notices under these Regulations.

(2) It may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of a case; or

(b) so as to make different provision for different purposes or areas.

(3) In these regulations, a notice or notification must be made in writing and a requirement to notify is to be read accordingly.

PART 2 — Goods exported in accordance with applicable export provisions procedure

Procedure for purposes of applicable export provisions

5

An export of goods is only made in accordance with a procedure for the purposes of the applicable export provisions where—

(a) the goods have been declared for a common export procedure; or

(b) the export of the goods is deemed to have been made in accordance with a procedure for those purposes by regulation 7.

Goods declared for a “common export procedure”

6

(1) Goods are declared for a “common export procedure” if an export declaration is made or treated as made that the goods, to which paragraph (3) applies, are to be exported from the United Kingdom.

(2) Paragraph (3) applies to the goods mentioned in it other than the exceptions in paragraph (4).

(3) The goods are—

(a) domestic goods ;

(b) goods subject to—

(i) a storage procedure ;

(ii) an inward processing procedure ;

(iii) an authorised use procedure ;

(iv) a temporary admission procedure ; or

(v) a transit procedure .

(4) The exceptions are any of the following goods—

(a) goods exempt from the applicable export provisions in accordance with Part 3;

(b) goods which are declared for an outward processing procedure ;

(d) goods in respect of which regulation 7 applies.

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) , (2A) , (2AA) , (2B) or (3).

(2) Goods in respect of which—

(a) a temporary storage declaration has been made;

(b) an exit summary declaration is required and has been made;

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

(2A) Goods in respect of which Part 8A (onward export notifications) applies.

(2AA) Goods which are stores and in respect of which—

(a) no restriction on export is imposed under any enactment; and

(b) either—

(i) an HMRC officer has approved their removal from a customs warehouse in accordance with regulation 17(2) of CSPOP 2018, and the customs warehouse procedure has not been discharged before the goods are exported; or

(ii) the goods have been declared for an inward processing procedure in accordance with regulation 27H of CIDEER 2018, and that procedure has not been discharged before the goods are exported.

(2B) Goods in respect of which—

(a) a declaration for a free zone procedure, within the meaning of regulation 2(2)(b) of CIDEER 2018, has been made;

(b) that procedure has not been discharged;

(i) an exit summary declaration has been made; or

(ii) an onward export notification has been given; 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.

(5) In paragraph (2AA)—

“customs warehouse” has the same meaning as in regulation 2 of CSPOP 2018;

“stores” has the same meaning as in section 1(1) of CEMA 1979.

(6) Notification of export of the goods in paragraph (2AA) is deemed to have been given when the goods arrive at the place from which they are to be exported.

PART 3 — Goods exempt from applicable export provisions

Goods not required to be exported in accordance with the applicable export provisions

8

(1) Goods are not required to be exported in accordance with the applicable export provisions if they are goods mentioned in paragraphs (2) to (7) .

(2) Goods in respect of which regulation 102 (retention of domestic status) of CIDEER 2018 does not apply only because an exit summary declaration is not required.

(3) Goods which remain outside the United Kingdom for a temporary period and are—

(a) motor road vehicles registered in the United Kingdom;

(b) packaging, pallets and similar equipment, excluding containers, used for transportation and owned by a person established in the United Kingdom; or

(i) are carried as part of the baggage which accompanies an individual when departing from the United Kingdom; and

(ii) are not goods which were supplied without payment of excise duty in an export shop in the United Kingdom in accordance with the Excise Goods (Export Shops) Regulations 2000.

(4) Goods subject to a common transit procedure which were brought into the United Kingdom and are subsequently exported from the United Kingdom under that procedure.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Domestic goods in respect of which regulation 3 (duty free stores) of the Excise Goods (Aircraft and Ship's Stores) Regulations 2015 applies.

(7) Domestic goods which are zero-rated for value added tax in accordance with section 30 of, and ... Schedule 8 (zero-rating) to, the Value Added Tax Act 1994 and are stores within the meaning of section 1 (interpretation) of CEMA 1979.

(7A) Goods exported to the UK sector of the continental shelf to be put to a specified authorised use in accordance with regulation 33(3)(a) of CSPOP 2018.

(7B) Goods declared for a UK transit procedure by means of a carnet under regulation 22(4A) CIDEER 2018.

(7C) Goods which—

(a) are submitted to a universal service provider within the United Kingdom before export from the United Kingdom; and

(b) will merely pass through places outside the United Kingdom before arriving at their ultimate destination in the United Kingdom.

(7D) Goods that are subject to the postal transit procedure under regulation 6 of, and Schedule 5 to, the Customs Transit Procedures (EU Exit) Regulations 2018.

(8) In paragraph (3)(b), “containers” has the same meaning as in Article 1 of the Customs Convention on Containers, 1972, done at Geneva on 2 December 1972 under the auspices of the United Nations International Maritime Organisation .

(9) In paragraph (4), “common transit procedure” has the meaning given by paragraph 1(2) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018.

(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) In paragraph (7B) —

(a) “UK transit procedure” has the same meaning as in paragraph 1 of Schedule 3 to the Customs Transit Procedures (EU Exit) Regulations 2018;

(b) a “carnet” is a document so described in—

(i) the Customs Convention on the “A.T.A. Carnet” for the temporary admission of goods done at Brussels on 6 December 1961; and

(ii) the Convention on Temporary Admission done at Istanbul on 26 June 1990. where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made.

PART 4 — Export declarations etc

CHAPTER 1 — Preliminary

Interpretation of Part

9

(1) In this Part—

“customs and excise airport” has the meaning given by section 21(7) of CEMA 1979;

“Customs office” means premises used by HMRC for the purposes of exercising its functions under the Act;

“EIDR electronic system” has the meaning given by regulation 36(4);

“EIDR export process” has the meaning given by regulation 36(1);

“EIDR records” has the meaning given by regulation 36(4);

“excise duty” has the same meaning as in section 49 of the Act;

“Oral or By conduct list” has the same meaning as it has in regulation 14 of CIDEER 2018;

“pleasure craft” means a vessel which, at the time of its departure from the United Kingdom, is being used for private recreational purposes;

“port” has the meaning given in section 1 of CEMA 1979;

“private aircraft” has the meaning given in paragraph 1 of Schedule 1 to the Air Navigation Order 2016;

“simplified export declaration” and “supplementary export declaration” have the meanings given in regulation 33; ...

“simplified export declaration process” has the meaning given in regulation 31 ; and

small vehicle” means a small vehicle within the meaning given in section 108(1) of the Road Traffic Act 1988, which is—used for the purpose of carrying goods in the course of the business of the person who owns or has the right to use the vehicle; andwhere those goods are not being carried under a contract for transportation;

(2) The reference in the definition of “small vehicle” to a person having the right to use a vehicle does not, in relation to a motor vehicle, include a reference to a person whose right to use the vehicle derives only from their having paid, or undertaken to pay, for the use of the vehicle and its driver for a particular journey.

CHAPTER 2 — Obligation to make export declaration

Requirement to make export declaration before goods exported

10

(1) An export declaration, in respect of goods, must be made or treated as made before the goods are exported.

(2) But an export declaration may be made after or at the same time as the goods are exported where Sections 2 (export declarations made orally) or 3 (export declarations made by conduct) of Chapter 4 apply.

(3) Further to the requirement in paragraph (1), an export declaration may also be made after the goods are exported where regulation 11 applies.

(4) If an export declaration is made in accordance with regulation 11, an HMRC officer may treat the requirement in paragraph (1) as met if the officer considers it appropriate to do so.

(5) But the requirement is only treated as met if the officer informs the person who made the declaration that it is treated as met.

(6) Further provision about when an export declaration must be made may be specified in a notice given by HMRC.

Export declarations to be made after goods exported

11

(1) Paragraph (2) applies if the requirements for making an export declaration under this Part (other than that paragraph), in relation to particular goods, were not met (in whole or in part) before or at the same time as the goods were exported.

(2) The person who exported the goods from the United Kingdom must make an export declaration as soon as that person is notified or otherwise becomes aware that this paragraph applies.

(3) That export declaration must be made in accordance with the requirements of this Part (other than the requirement that the declaration is to be made before the goods are exported).

(4) The “person who exported the goods from the United Kingdom” includes the person who, prior to the export of the goods from the United Kingdom—

(a) made the goods available for examination,

(b) was required to make the goods available for examination,

(d) was required to secure that the goods were made available for examination.

(5) If a person makes an export declaration under paragraph (2), it does not affect that person's liability, or the liability of any other person, for a breach of regulation 10(1).

(6) A person is not required to make a declaration in accordance with paragraph (2) if another person to whom that paragraph applies, in relation to those goods, has made a declaration which meets the requirements of this Part.

CHAPTER 3 — Eligibility of persons to make export declarations

Eligibility of persons to make export declarations

12

(1) A person may make an export declaration in respect of goods if the requirements in paragraph (2) are met by that person.

(2) The requirements are—

(a) that the person is able to—

(i) make the goods available for examination, or

(ii) secure that the goods are made available for examination; and

(b) that, except where regulation 13 applies, the person is established in the United Kingdom.

Exceptions to the UK establishment requirement

13

The requirement that a person is established in the United Kingdom does not apply to any of the following—

(a) a person who makes an export declaration in respect of goods which are subject to a special Customs procedure other than a storage procedure;

(b) a person who makes an export declaration as described in Sections 2 to 3 of Chapter 4 or regulation 25 (export declarations made in paper form: qualifying departing travellers);

CHAPTER 4 — Form of export declarations and how they are made

SECTION 1 — General rule

Export declarations made electronically

14

(1) The general rule is that an export declaration—

(a) must be made in an electronic form specified in a public notice given by HMRC, and

(b) must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC.

(2) The general rule does not apply to goods in relation to which Sections 2 to 4 apply.

SECTION 2 — Export declarations made orally

General provisions applying to export declarations made orally

15

(1) An individual makes an export declaration orally only if—

(a) the individual—

(i) makes the declaration to an HMRC officer at a Customs office,

(ii) identifies the goods in respect of which the declaration is made, and

(iii) where paragraph (2) applies, identifies the person on whose behalf the goods are exported; and

(b) the officer informs the individual that the officer is satisfied that the declaration is being made.

(2) An individual may make an export declaration orally on behalf of another person (“P”) where—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the goods to which the export declaration relates are exported by P, and

(3) An individual does not make an export declaration orally under this Section if, before an export declaration is purportedly made orally, an export declaration has, in respect of that export of goods, been made in another form.

Goods excluded from export declarations made orally

16

Despite regulations 17 and 18, an export declaration is not made orally in respect of goods which are the subject of—

(a) an application for repayment or remission of import duty which has not been rejected or otherwise determined;

(b) a tariff suspension further to any regulations made under section 12 of the Act;

(c) a restriction on export imposed under an enactment unless the goods are a consignment of food listed in Part G of the Oral or By conduct list; or

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) a declaration made under regulation 15(2) in respect of either non-commercial goods or personal gifts on export.

Export declarations made orally by an individual

17

(1) Subject to paragraph (2), an individual may make an export declaration orally in respect of any of the following goods—

(a) non-commercial goods;

(b) personal gifts on export;

(i) the value of the goods does not exceed the amount specified in a notice published by HMRC under regulation 17A(3), ...

(ii) the weight of the goods does not exceed 1000kg , and

(iii) the goods are not subject to excise duty.

(d) goods which—

(i) are a means of transport subject to registration in the United Kingdom, and

(ii) meet any further conditions provided in a notice which may be given by HMRC;

(e) any spare parts, accessories and equipment connected to that means of transport;

(f) fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation;

(g) packaging which is not intended for sale and is either—

(i) exported filled and intended for import (whether filled or unfilled); or

(ii) exported unfilled and intended for import filled.

(1A) Subject to paragraph (2), ... an individual may make an export declaration orally in respect of goods which are listed in Part G of the Oral or By conduct list.

(2) Paragraphs (1) and (1A) do not apply—

(a) where the goods are exported at a location which is specified in a notice published by HMRC; or

(b) to the making of oral declarations of a type specified in a notice published by HMRC.

Export declarations made orally: certain goods subject to temporary admission procedure

18

An individual may make an export declaration orally, in respect of goods subject to a temporary admission procedure at the time the export declaration is made, if—

(a) the individual is a qualifying departing traveller who made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure orally in accordance with regulation 20(1) (temporary admission procedure: musical instruments) of CIDEER 2018 ;

(b) the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure orally in accordance with regulations 20(2) or 21(1) (temporary admission procedure: packaging, broadcast equipment, disaster relief material and miscellaneous goods) of CIDEER 2018 ; or

(c) the individual made the Customs declaration in respect of those goods for that procedure orally in accordance with regulations 21(2) (temporary admission procedure: other goods) and 21A (application for approval to make oral declaration under regulation 21(2)) of CIDEER 2018, provided that the export declaration is made in accordance with any conditions imposed by HMRC.

SECTION 3 — Export declarations made by conduct

General provisions applying to export declarations made by conduct

19

(1) An individual does not make an export declaration by conduct under this Section if, before an export declaration is purportedly made by conduct, in respect of that export of goods, another form of export declaration has been made.

(2) An individual may make an export declaration by conduct on behalf of another person (“P”) where—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the goods to which the export declaration relates are exported by P, and

Goods excluded from export declarations made by conduct

20

Despite regulations 21 to 24D, an export declaration is not made by conduct in respect of goods which are the subject of—

(a) an application for repayment or remission of import duty which has not been rejected or otherwise determined;

(b) a tariff suspension further to any regulations made under section 12 of the Act;

(c) a restriction on export imposed under an enactment unless the goods are a consignment of food listed in Part G of the Oral or By conduct list, and except that regulation 24C applies notwithstanding that the goods are the subject of such a restriction; or

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) a declaration made under regulation 19(2) in respect of either non-commercial goods or personal gifts on export

Export declarations by conduct: certain goods with pedestrians

21

(1) Subject to paragraph (1A) an individual may make an export declaration by the conduct referred to in paragraph (2) in respect of any of the following goods—

(a) non-commercial goods;

(b) personal gifts on export;

(i) the value of the goods does not exceed the amount specified in a notice published by HMRC under regulation 17A(3), ...

(ii) the weight of the goods does not exceed 1000kg , and

(iii) the goods are not subject to excise duty.

(d) portable musical instruments where the individual is a qualifying departing traveller;

(e) goods listed in Part E or ... Part G of the Oral or By conduct list ;

(f) fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation;

(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A) Paragraph (1) does not apply in respect of goods listed in Part E of the Oral or By conduct list which are—

(a) spare parts, accessories and equipment for a means of transport that meet any further conditions in a notice which may be given by HMRC; or

(b) goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.

(2) The conduct referred to is where the individual as a pedestrian enters a channel of a Customs office whilst taking the goods with the individual, and where that channel is—

(a) the last channel available to the individual to make an export declaration before departure from the United Kingdom, and

(b) either—

(i) signed as “Green” or “Nothing to declare”, or

(ii) the only channel which exists or is operating.

Export declarations by conduct: certain goods in vehicles

22

(1) Subject to paragraph (1A) an individual may make an export declaration by the conduct referred to in paragraph (2) or (5) in respect of the following goods—

(a) ... goods specified in regulation 21(1); or

(b) goods listed in Part F or ... Part G of the Oral or By conduct list.

(1A) Paragraph (1) does not apply in respect of goods listed in Part E or Part F of the Oral or By conduct list which are—

(a) a means of transport subject to registration in the United Kingdom that meets any further conditions provided in a notice which may be given by HMRC;

(b) spare parts, accessories and equipment connected to that means of transport; or

(c) goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.

(2) Subject to paragraph (4) the conduct referred to is where—

(a) the individual drives a vehicle in a lane past a Customs office or the individual allows herself or himself to be carried in a vehicle which is so driven,

(b) the goods are carried by the vehicle, or are the vehicle, and

(3) In paragraph (2)(a)—

(a) the Customs office referred to must be the last office available to the individual to make an export declaration before departure from the United Kingdom, and

(b) the lane must be designated as a lane to be used for the purpose of making an export declaration.

(4) Paragraph (2) does not apply where the goods are exported from a RoRo listed location within the meaning given in regulation 52.

(5) Where the goods are exported from a RoRo listed location, the conduct referred to is where—

(a) the individual drives a vehicle across the boundary of a RoRo listed location, or allows herself or himself to be carried in a vehicle which is so driven; and

(b) the goods are carried by the vehicle, or are the vehicle.

Export declarations by conduct: posted goods

23

(1) A person may make an export declaration by the conduct described in paragraph (2) in respect of goods which have a value not exceeding £1000.

(2) The conduct is where the person allows the goods to be exported from the United Kingdom by submitting them to a universal service provider or an authorised foreign designated operator.

(3) But that export declaration is to be treated as withdrawn if the goods are not delivered by the universal service provider or the authorised foreign designated operator in the normal course of post.

Export declarations by conduct: certain goods subject to temporary admissions procedure

24

(1) This regulation applies where an individual may not make an export declaration by conduct under regulation 21 or 22.

(2) An individual may make an export declaration by the conduct described in regulations 21(2) or 22(2) or (5), in respect of goods subject to a temporary admission procedure, if—

(a) the individual is a qualifying departing traveller who made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27(1) and (2) (temporary admission procedure: musical instruments) of CIDEER 2018 ;

(b) the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27(1) and (2), or (3) (temporary admission procedure: disaster relief material and miscellaneous goods) of CIDEER 2018 ; or

(c) the individual made the Customs declaration in respect of those goods for that procedure by conduct in accordance with regulations 27(1A) (temporary admission procedure: other goods) and 27ZA (application for approval to make declaration by conduct under regulation 27(1A)) of CIDEER 2018, provided that the export declaration is made in accordance with any conditions imposed by HMRC.

(3) An individual may make an export declaration by the conduct described in regulation 22(5), in respect of goods subject to a temporary admission procedure, if the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27A (temporary admission procedure: goods imported at RoRo listed locations) of CIDEER 2018....

SECTION 4 — Export declarations made in paper form

Export declarations made in paper form: qualifying departing travellers

25

(1) An individual who is a qualifying departing traveller may make an export declaration in an appropriate paper form in respect of goods carried at the time of export by the individual, except where the goods are exported at a location which is specified in a notice published by HMRC.

(2) In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.

(3) HMRC must publish a notice providing the form referred to in paragraph (2).

Export declarations made in paper form: goods subject to a temporary admission procedure

26

(1) Subject to paragraph (1A), a person may make an export declaration by means of a carnet.

(1A) A carnet may not be used to make an export declaration for—

(a) goods submitted to a universal service provider or an authorised foreign designated operator;

(b) domestic goods for which the exportation will give rise to—

(i) repayment or remission of import duty under Part 7 CIDEER 2018;

(ii) an export refund under Articles 196 to 204 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products;

(c) domestic goods subject to Article 16 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products; or

(d) domestic goods subject to a duty suspension arrangement.

(2) A “carnet” means, in respect of an export declaration, a document as so described in one of the following conventions—

(a) the Customs Convention on the “A.T.A Carnet” for the Temporary Admission of Goods, (Brussels, December 6, 1961) , or

(b) the Convention on Temporary Admission (Istanbul, 26 June 1990) ; and

where the form of the carnet is that provided by the version of the convention which is current at the time the declaration is made.

(3) A “duty suspension arrangement” has the meaning in regulation 3(1) of the Excise (Holding, Movement and Duty Point) Regulations 2010.

Export declarations made in paper form: further provision

27

(1) In cases specified in a notice given by HMRC, an export declaration may be made in a paper form specified in the notice.

(2) In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with any provision made in a notice given by HMRC.

SECTION 5 — Export declarations: consequential provision

Export declarations made orally: consequential provision

28

(1) This regulation applies in respect of goods where an export declaration is made orally as provided by Section 2.

(2) The following are (respectively) deemed as, or treated as, occurring when an HMRC officer gives the information described in regulation 15(1)(b)—

(a) notification of export of the goods, ...

(b) acceptance of, and notification of acceptance of, the export declaration , and

(3) Discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.

(4) No notification of discharge from a common export procedure is required to be made to the declarant.

Export declarations by conduct: consequential provision

29

(1) Paragraphs (2) to (4) apply in respect of goods where an export declaration is made by conduct as provided by Section 3.

(2) In relation to regulations 21 and 22(2)—

(a) notification of export of the goods is to be deemed as occurring on entering the channel of a Customs office or the lane past a Customs office; and

(b) the following are to be treated as occurring on exiting the channel or the lane—

(i) acceptance of the export declaration; and

(ii) release of the goods to, and discharge of the goods from, a common export procedure.

(2A) In relation to regulation 22(5)—

(a) notification of export of the goods is to be deemed as occurring on driving across the boundary;

(b) the following are to be treated as occurring on driving across the boundary—

(i) acceptance of the export declaration; and

(ii) release of the goods to a common export procedure; and

(c) discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.

(3) In relation to regulation 23, the following are (as the case may be) treated as, or deemed as, occurring when the goods are exported from the United Kingdom by a universal service provider or an authorised foreign designated operator in the normal course of post—

(a) notification of export of the goods;

(b) acceptance of the export declaration; and

(3ZA) In relation to regulation 23A, the following are (as the case may be) treated as, or deemed as, occurring when the goods are exported from the United Kingdom—

(a) notification of the export of the goods;

(b) acceptance of the export declaration; and

(3A) In relation to regulation 24A, the following are (as the case may be) treated as, or deemed as, occurring when the pleasure craft leaves United Kingdom waters—

(a) notification of export of the goods;

(b) acceptance of the export declaration; and

(3B) In relation to regulation 24B, the following are (as the case may be) treated as, or deemed as, occurring when the private aircraft leaves the United Kingdom—

(a) notification of export of the goods;

(b) acceptance of the export declaration; and

(3C) In relation to regulation 24C, the following are (as the case may be) treated as, or deemed as, occurring when the goods leave the United Kingdom —

(a) notification of export of the goods;

(b) acceptance of the export declaration;

(3D) In relation to regulation 24D (UK continental shelf simplified export procedure), the following are (as the case may be) treated as, or deemed as, occurring at the time of the later of the completion of the conduct in regulation 24D(2) and the departure from Great Britain of the vessel or aircraft transporting the goods to the installation on the UK sector of the continental shelf—

(a) notification of export of the goods;

(b) acceptance of the export declaration; and

(4) Where paragraph (2) , (2A) , (3), (3ZA), (3A) , (3B) , (3C) or (3D) applies, no notification of acceptance of the export declaration... or notification of discharge from a common export procedure, is required to be made to the declarant.

(5) Where an export declaration in respect of goods subject to a temporary admission procedure is made by conduct as provided by regulation 24—

(a) notification of export of the goods is to be deemed as occurring on undertaking the conduct; ...

(b) the following are to be treated as occurring on completing the conduct—

(i) acceptance of the export declaration; and

(ii) release of the goods to a common export procedure; and

(c) discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.

(6) Where paragraphs (5) applies, no notification of acceptance of the export declaration , or notification of discharge from a common export procedure, is required to be made to the declarant.

CHAPTER 5 — Contents of export declarations

Export declarations: content

30

(1) An export declaration in respect of any goods must—

(a) contain information of a description specified in a notice given by HMRC,

(b) be accompanied by such documents of a description specified in a notice given by HMRC, and

(c) include a declaration by the person making it that the export declaration is, to the best of the person's knowledge, correct and complete.

(2) In cases specified in a notice given by HMRC, the requirement under paragraph (1)(b) may be met by the person who has made the declaration or any other person—

(a) making the documents available for inspection by an HMRC officer, or

(b) making available to HMRC information of a description specified in the notice (whether electronically or otherwise).

(3) References in these regulations to documents accompanying an export declaration are to be construed in accordance with this regulation.

(4) This regulation is subject to Chapters 4 and 6.

CHAPTER 6 — Simplifications to export declarations etc

SECTION 1 — Simplified export declaration process

The meaning of simplified export declaration process

31

(1) “Simplified export declaration process” means the process in relation to export declarations provided by this Chapter which simplifies or disapplies requirements made by or under these Regulations which would otherwise apply to export declarations.

(2) The simplified export declaration process does not apply to an export declaration made in respect of goods which are subject to a transit procedure.

Persons authorised to use the simplified export declaration process

32

(1) A person (“an authorised declarant”) may use the simplified export declaration process if authorised to do so by HMRC.

(2) The eligibility criteria to be so authorised are that the person—

(a) meets the criteria which apply to be approved as an authorised economic operator , as if reference to suitability to be an authorised economic operator in regulation 93(1)(c) and (d) of CIDEER 2018 were a reference to suitability to be an authorised declarant; and

(b) demonstrates to an HMRC officer that appropriate procedures are in place such that the person can use the simplified export declaration process competently.

(3) HMRC may give a notice setting out appropriate procedures for the purposes of paragraph (2)(b).

(4) A person who is an authorised economic operator may be authorised as an authorised declarant even if the person does not meet the eligibility criterion in paragraph (2)(b).

(5) An authorisation may be given in respect of an export declaration which—

(a) is identified in the authorisation, or

(b) is to be made within a period identified in the authorisation.

(6) The simplified export declaration process must be used in compliance with any conditions contained in the authorisation.

(7) The simplified export declaration process may not be used by a Customs agent in respect of an export declaration where—

(a) the principal of the agent is an authorised declarant;

(b) the agent is not an authorised declarant; and

Simplified export declaration and supplementary export declaration

33

(1) To comply with the simplified export declaration process, an authorised declarant must make the export declaration, in respect of the goods, in two parts, comprising—

(a) a simplified export declaration, and

(b) a supplementary export declaration.

(2) But, in the cases specified in regulation 34, a supplementary export declaration is not required.

(3) A “simplified export declaration” and a “supplementary export declaration” are the parts of an export declaration, identified accordingly in a public notice given by HMRC Commissioners.

(4) That public notice must specify the information to be contained in, and the documents to accompany, the respective parts.

(5) A simplified export declaration must be made by no later than the end of the period which applies to making the export declaration in respect of the goods.

(6) A supplementary export declaration must be made by no later than the end of the period specified in a notice published by HMRC

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) The authorised declarant must, by the end of the period which applies to the making of each respective part, make available for inspection by an HMRC officer any documents required to accompany each respective part.

(9) An HMRC officer may, in the case of documents required to accompany the supplementary export declaration, extend that period in accordance with regulation 35.

(10) For the purposes of acceptance of an export declaration, where HMRC makes a determination in respect of the simplified export declaration, it is treated as a determination in respect of the export declaration.

(11) For the purposes of notification of acceptance of an export declaration, a notification by HMRC to the authorised declarant that the simplified export declaration is accepted, is notification of acceptance of the export declaration.

(12) Acceptance and notification of acceptance of the export declaration are to be treated as occurring on completion of the EIDR export process in regulation 36(1) where—

(a) the conditions of regulation 36 are met; and

(b) an HMRC officer is satisfied that the goods have been made available for examination in accordance with regulation 40.

Exception from requirement to make a supplementary export declaration

34

A supplementary export declaration is not required, to comply with the simplified export declaration process, in respect of goods where—

(a) the value of the goods does not exceed £900 and the weight of the goods does not exceed 1000kg;

(b) an HMRC officer considers that all the information required to discharge the goods from a common export procedure has been provided by or with the simplified export declaration without the need for a supplementary export declaration; and

Supplementary export declaration: extension to make available documents for inspection

35

(1) In a particular case, an HMRC officer may extend the period to make available for inspection, by an HMRC officer, documents required to accompany a supplementary export declaration.

(2) But any such extended period must not exceed—

(a) in respect of documents which concern the value of the goods, the period of three years beginning with the date of release of the goods to a common export procedure;

(b) in respect of all other documents, the period of 120 days beginning with the date of release of the goods to a common export procedure.

SECTION 2 — Simplified export declarations made using the EIDR export process

EIDR export process

36

(1) “EIDR export process” means to make a simplified export declaration—

(a) by way of entering into an EIDR electronic system the simplified export declaration, the information required to be contained in it, and the documents required to accompany it; and

(b) which meets the conditions in paragraphs (2) and (3); and

in this regulation that simplified export declaration is referred to as an “applicable simplified export declaration”.

(2) The first condition is that the goods to which the declaration relates must be of a kind set out in a notice which must be given by HMRC.

(3) The second condition is that the goods are not excise goods, within the meaning of regulation 3(1) of the Excise Goods (Holding, Movement & Duty Point) Regulations 2010 .

(4) In paragraph (1), “EIDR electronic system” means, in relation to the export of goods, an electronic system which is—

(a) operated by the person making the applicable simplified export declaration, and

(b) used for keeping and maintaining records (“EIDR records”) of the matters referred to in sub-paragraphs (a) and (b) of paragraph (1).

Authorisations to use the EIDR export process

37

(1) A person may only use the EIDR export process if authorised to do so by HMRC.

(2) A person authorised under paragraph (1) is referred to in this Chapter as “an authorised EIDR export declarant”.

(3) The eligibility criteria to be so authorised are that the person meets the criteria which apply to be approved as an authorised economic operator in regulation 93(1)(c), (d), (e) and (g) of CIDEER 2018, as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR export declarant.

(4) The authorisation that a person is an authorised EIDR export declarant must identify any conditions which apply in respect of using the EIDR export process.

(5) As part of that authorisation, HMRC may determine that goods of a kind specified in it are not required to be made available for examination.

(6) But HMRC or an HMRC officer may subsequently require goods to be made available for examination even if a determination under paragraph (5) has been made.

HMRC access to the EIDR electronic system etc

38

(1) An authorised EIDR export declarant must, when required to do so by an HMRC officer—

(a) allow an officer access to the EIDR electronic system operated by the declarant; or

(b) provide to the officer, from that system, information which the officer reasonably requires in order to verify—

(i) EIDR records, or

(ii) other records showing whether or not any goods have been exported which are subject to a prohibition or restriction on export imposed under an enactment.

(2) Where paragraph (1) applies, the goods to which the records relate are not discharged from a common export procedure until—

(a) the verification has occurred to the HMRC officer's satisfaction; or

(b) the officer confirms the goods are to be discharged from a common export procedure, notwithstanding that the verification has not occurred.

CHAPTER 7 — Export declarations for consignments of different types of goods

Export declarations for different types of goods in a consignment

39

(1) This regulation applies where a consignment is exported which comprises different types of goods.

(2) In particular, goods which are subject to—

(a) a restriction on export imposed under an enactment,

(b) excise duty, or

are goods of a different type to other goods in the consignment which are not so subject.

(3) If only one export declaration is made in respect of the consignment there is to be treated as made by the declarant a separate export declaration in respect of each different type of goods in the consignment.

(4) For the purposes of paragraph (3), and subject to paragraph (2), one export declaration is to be treated as made in respect of those goods in the consignment which—

(a) are equivalently classified under the customs tariff with other goods in the consignment; or

(b) are subject to an application to HMRC for a ruling further to section 24 of the Act to be treated as equivalently classified with other goods in the consignment, which application has not been determined or refused.

CHAPTER 8 — Obligation to make goods available for examination

Obligation to make goods available for examination

40

(1) Goods, in respect of which an export declaration has been made, must be made available for examination at an appropriate place or a place approved under paragraph (6A) within a period of 30 days beginning with the day on which the declaration was made.

(2) But paragraph (1) does not apply to goods which are exported by being transported through a fixed transport installation.

(3) The person who made the export declaration in respect of the goods is required to make the goods available for examination, except if they secure that another person is to do it on their behalf.

(4) If a person secures that another person (“P”) is to make the goods available for examination on their behalf, P is required to make the goods available for examination.

(4A) A person who makes an export declaration in relation to goods by the conduct described in regulation 23(2) (export declarations by conduct: posted goods) is treated as having secured that the universal service provider or authorised foreign designated operator to whom the goods were submitted is to make those goods available for examination on their behalf.

(5) A person required to make goods available for examination must give HMRC a notification setting out when and where the goods are to be made so available.

(6) Further requirements about making the goods available for examination may be specified in a notice given by HMRC including, in particular, the following—

(a) the method by which goods are to be made available for examination;

(b) any documents which must be provided when the goods are made available for examination;

(d) requirements in relation to the notification in paragraph (5), including, for example, the form in which it is to be made; and

(e) the period of time within which the goods are to be made available for examination.

(6A) For the purposes of this regulation, HMRC may approve a place ....

(6B) And cases where a place is approved by HMRC for those purposes include cases where the place is owned, occupied or otherwise used by a person approved by HMRC.

(7) In this regulation—

(a) an “appropriate place” is a place specified in a notice given by HMRC for the examination of goods in respect of which an export declaration has been made; and

(b) a “fixed transport installation” means a pipe-line within the meaning of section 1 of CEMA 1979 or another technical means used for the continuous transport of goods such as electricity, gas or oil.

(8) This regulation is subject to regulation 37 and Part 6 (goods exported from RoRo listed locations or specified export locations).

CHAPTER 9 — Control of goods

Control of goods where export declaration is made

41

(1) The goods in respect of which an export declaration is made are subject to the control of any HMRC officer throughout the period beginning with the acceptance of the export declaration and ending when—

(a) they are taken out of the United Kingdom;

(b) they are forfeited or destroyed; or

(2) The control that may be exercised by an officer includes the requirements mentioned in paragraph (3).

(3) An officer may require a person—

(a) to provide information (and documents) to the officer as specified by that officer,

(b) to handle the goods, or otherwise deal with them, in accordance with instructions given by the officer (whether given orally or in any other way), or

in each case the requirement must be complied with immediately or at a time specified by the officer.

(4) This regulation does not limit the control of the goods that may be exercised by an HMRC officer by or under any other enactment.

CHAPTER 10 — Acceptance of export declarations etc

Acceptance of export declarations

42

(1) As soon as practicable after receiving an export declaration, HMRC must determine—

(a) whether or not the export declaration has been made, and has been made available to HMRC, in accordance with provision made by or under this Part, and

(b) whether or not the declaration is complete.

(2) Where goods must be made available for examination, HMRC are not required to make a determination under paragraph (1) before the goods have been made available for examination.

(3) Paragraph (1) is subject to the following—

(a) regulation 28 (export declarations made orally: consequential provision);

(b) regulation 29 (export declarations made by conduct: consequential provision);

(d) regulation 45 (verification of export declarations).

Notification of acceptance of export declarations

43

(1) If HMRC are satisfied that—

(a) an export declaration has been made in respect of the goods, and has been made available to HMRC,

(b) the goods have been made available for examination, and

HMRC must notify the person making the declaration that HMRC are so satisfied.

(2) A notification under paragraph (1) constitutes acceptance of the declaration by HMRC subject to the following provisions—

(a) regulation 28 (export declarations made orally: consequential provision);

(b) regulation 29 (export declarations made by conduct: consequential provision);

(d) regulation 45 (verification of export declarations) (and it does not prevent the subsequent exercise of a power to verify the declaration).

Export declarations regarded as complete

44

For the purposes of regulations 42(1)(b) and 43(1)(c), an export declaration is regarded as complete only if—

(a) all the information required to be included in the export declaration is included (in the appropriate places in it), and

(b) all the documents required to accompany the export declaration do accompany it,

whether or not there are any inaccuracies in the information contained in the declaration or documents.

CHAPTER 11 — Verification of export declarations etc

Verification of export declarations

45

(1) An HMRC officer may verify an export declaration by taking any of the following steps—

(a) steps to establish the entitlement of a person to make an export declaration and generally to determine whether the conditions for making the declaration are met, and

(b) steps to establish the accuracy of an export declaration or any document required to accompany it.

(2) An HMRC officer may take any of the steps in paragraph (1) before or after, or at the same time as, accepting the declaration.

(3) An HMRC officer may repeat any of those steps as frequently as the officer considers appropriate.

(4) If an HMRC officer takes any of those steps before an export declaration is accepted, the officer—

(a) may notify the person making the declaration that the declaration is to be treated as if it has been accepted by HMRC (whether or not it would have been accepted under Chapter 10), and

(b) may make any amendments to the declaration that the officer considers appropriate.

(5) A notification under paragraph (4) constitutes the acceptance of the declaration by HMRC and, if applicable, as amended by an HMRC officer .

Inaccuracies in export declarations

46

(1) Paragraph (2) applies if an HMRC officer considers at any time that there is an inaccuracy in an export declaration (including as a result of an inaccuracy in a document accompanying it).

(2) The officer—

(a) must inform the person making the declaration of the inaccuracy, and

(b) must correct the declaration, or direct the person who has made the declaration or any other appropriate person to make the necessary corrections.

(3) Any liability to import duty in respect of any goods may be determined on the basis of the information contained in an export declaration as corrected (or required to be corrected) under paragraph (2).

(4) A notification is not required to be given under paragraph (2)(a) if an HMRC officer considers that doing so might prejudice an investigation that could result in legal proceedings (whether or not involving the person who would otherwise be notified).

CHAPTER 12 — Amendment or withdrawal of export declarations

Amendment or withdrawal of export declarations

47

(1) A person who has made an export declaration is entitled to withdraw it at any time before the first occurrence of any of the following events—

(a) an HMRC officer indicating to the person that the officer intends to take steps to verify the export declaration;

(b) an HMRC officer taking steps to verify the declaration;

(2) A person may withdraw an export declaration after an event listed in paragraph (1)(a) to (c) has occurred if—

(a) a notification to withdraw the declaration is given to an HMRC officer before the end of a period specified in a notice given by HMRC; and

(b) an HMRC officer consents to the withdrawal.

(3) A person who has made an export declaration is entitled to amend it at any time before the first occurrence of any of the following events—

(a) an HMRC officer indicating to the person that the officer intends to take steps to verify the export declaration;

(b) an HMRC officer taking steps to verify the declaration;

(d) where regulation 54 applies, the RoRo vehicle crossing the boundary of a RoRo listed location.

(4) A person may amend an export declaration after an event listed in paragraph (3)(a) to (d) has occurred if—

(a) a notification to amend the declaration is given to an HMRC officer before the end of a period specified in a notice given by HMRC; and

(b) an HMRC officer consents to the making of the amendment.

(5) In this regulation ‘RoRo listed location’ and ‘RoRo vehicle’ have the same meaning as in Part 6.

Export declarations treated as withdrawn

48

An export declaration is treated as withdrawn if, after a period of 150 days beginning with the day of the release of the goods to a common export procedure, the goods are not exported in accordance with that procedure.

CHAPTER 13 — Release to a common export procedure

Releasing goods to a common export procedure

49

(1) The release of goods to a common export procedure occurs when—

(a) HMRC accepts an export declaration, and

(b) any other requirements which may be specified in a notice given by HMRC are met.

(2) But HMRC must not release goods to a common export procedure before an HMRC officer has decided—

(a) to take steps to verify the export declaration, or

(b) that the goods may be released to the procedure without an officer taking those steps.

CHAPTER 14 — Discharge from a common export procedure

Discharging goods from a common export procedure

50

(1) Goods are discharged from a common export procedure when HMRC notify the person making the export declaration that the goods are discharged from that procedure and—

(a) the goods have been presented to Customs on export,

(b) the goods have been exported, and

(2) Sub-paragraphs (b) and (c) of paragraph (1) do not apply in respect of goods declared for a transit procedure, except in cases specified in a notice which may be given by HMRC.

(3) In paragraph (1)(c), the person who exported the goods is required to inform HMRC that the goods have been exported, except if they secure that another person is to do it on their behalf.

(4) If the person who exported the goods secures that another person (“P”) is to inform HMRC that the goods have been exported, P is required to do it.

(5) Paragraphs (1)(c), (3) and (4) do not apply in cases specified in a notice given by HMRC.

(5A) The cases that may be specified in that notice may include some or all goods in respect of which these Regulations apply.

(6) Although, at the point the goods are discharged from a common export procedure they—

(a) are not domestic goods, and

(b) cease to be under the control of an HMRC officer,

nothing in this regulation prevents the subsequent exercise of a power to verify the export declaration.

PART 5 — Presentation of goods on export

Notification of export

51

(1) Goods which must be presented to Customs on export are—

(a) goods declared for a common export procedure;

(b) goods in respect of which regulation 7 (export of goods deemed to be made in accordance with procedure for purposes of applicable export provisions) applies; and

(2) A notification of export of goods from the United Kingdom must be given, or be deemed to have been given , to HMRC by—

(a) the person who exports the goods;

(b) a person on whose behalf another person exports the goods;

(d) a person who made an export declaration in respect of the goods.

(3) A person mentioned in paragraph (2) is required to give the notification of export of goods to HMRC (or be deemed to have given it) except where another person mentioned in that paragraph has given it, or is deemed to have given it, prior to the export of the goods.

(4) The notification must be given at the place from where the goods are exported, except in respect of the cases specified in a public notice given by HMRC Commissioners.

(5) In any case, the notification must only be given at a place specified in a public notice given by HMRC Commissioners.

(6) The notification must—

(a) contain the matters specified in, and be accompanied by the documents specified in, a public notice given by HMRC Commissioners;

(b) be made in the form and manner specified in the public notice; and

(7) HMRC Commissioners must publish a public notice specifying the matters referred to in paragraphs (4) to (6).

(8) That public notice may also, for example, specify details about the following matters to be included in the notification of export or a document accompanying it made in respect of the goods—

(a) the person making the notification;

(b) the goods; and

PART 6 — Goods exported from RoRo listed locations or specified export locations

Interpretation of Part

52

In this Part—

“export location” means a RoRo listed location or a specified export location;

“RoRo listed location” means a location in the United Kingdom listed in a notice published by HMRC; and

“RoRo vehicle” has the meaning given in regulation 129 (interpretation) of CIDEER 2018.

“specified export location” means a location in the United Kingdom listed in a notice published by HMRC.

RoRo listed locations for export

53

(1) In relation to the export of goods, a location may be a RoRo listed location if—

(a) the location is the Cheriton Channel Tunnel Terminal at Folkestone, Kent, or part of that location; or

(b) it is another location, where the following conditions are met, namely—

(i) the location is only or predominantly used by RoRo vehicles as a place where goods carried by those vehicles are exported; and

(ii) HMRC consider that a common export procedure at the location would be significantly impeded if, in respect of goods to be exported which are carried by RoRo vehicles arriving at or departing from the location, the modifications in regulation 54 did not apply.

(2) In paragraph (1)(b), “location” means a port or railway terminal or that part of a port or railway terminal in respect of which the conditions in that paragraph are met.

(2A) In relation to the export of goods a location may be a “specified export location” if—

(a) it is not a RoRo listed location;

(b) it is an airport, port or railway terminal; and

(c) HMRC considers that a common export procedure at the location would be significantly impeded due to limited storage capacity if the modifications in regulation 54 did not apply.

(3) Paragraphs (3) to (6) of regulation 130 (RoRo listed locations) of CIDEER 2018 apply to the listing of—

(a) a RoRo listed location; or

(b) a specified export location (as if it were a RoRo location).

Goods carried by RoRo vehicles to and from RoRo listed locations: modifications in relation to export declarations

54

(1) This regulation applies to an export declaration in respect of goods which are—

(a) carried by a RoRo vehicle to, and are exported on a RoRo vehicle from, a RoRo listed location; or

(b) transported to and exported from a specified export location.

(2) There is no requirement to make the goods available for examination except—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that the goods are made available for examination...

(3) Even if there is no requirement to make goods available for examination, regulation 12(2)(a) (eligibility of persons to make export declarations) applies as if there is that requirement.

(4) Even if goods are required to be made available for examination by or under paragraph (2), a notification for the purposes of regulation 40(5) (obligation to make goods available for examination) is not required except in circumstances which may be specified in a notice given by HMRC.

(5) The export declaration must not be amended or withdrawn after it is made without the consent of an HMRC officer, other than to substitute information of a description specified in a notice given by HMRC.

(6) A notification of export of goods is deemed to have been given in respect of goods to which this regulation applies and which have been declared for a common export procedure ...

(7) But paragraph (6) does not apply—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that a notification of export of goods is given in respect of the goods.

(7A) If required to do so by an HMRC officer, evidence of compliance with regulation 10(1) of these Regulations in relation to goods to which this regulation applies must be produced to an HMRC officer, by a person—

(a) in possession or control of a vehicle in which the goods are being or have been transported to the export location; or

(b) who has made an export declaration in relation to the goods.

(7B) For the purposes of paragraph (7A)—

(a) a “person in possession or control of a vehicle” includes the driver or the haulier;

(b) HMRC Commissioners may list the types of evidence that they will accept in a public notice.

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 7 — Customs agents

Application of sections 21 and 37(8) of the Act

55

(1) Section 21(1) to (4) (Customs agents) of the Act applies to these Regulations as if, in both places, for “Customs declarations” the words “export declarations and onward export notifications” were substituted.

(2) Section 37(8) (minor definitions) of the Act applies to these Regulations as if, in both places, for “a Customs declaration” the words “an export declaration or an onward export notification” were substituted , and as if, in both places, after “ the declaration ”, the words “ or the notification ” were inserted.

Residence or establishment in the United Kingdom

56

(1) Except as provided by paragraph (2) and regulation 72(3) a person may not act as a Customs agent concerning a common export procedure unless the person is established in the United Kingdom.

(2) Where a person (“P”) acting as principal is not required to be established in the United Kingdom in order to carry out a matter concerning a common export procedure, a person may act as a Customs agent on behalf of P to carry out the matter and not be established in the United Kingdom.

Disclosure of an appointment

57

(1) Where a person (“P”) appoints another person (“A”) to act on P's behalf as a Customs agent, A must disclose that agency in each export declaration which is made , and in each onward export notification which is given, by A as agent for P.

(2) Paragraph (1) does not apply—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) where an export declaration is made by conduct as provided by Section 3 of Chapter 4 of Part 4 of these Regulations.

Disclosure of withdrawal of appointment

58

(1) This regulation applies where disclosure of a person's appointment as a Customs agent is required to be disclosed in an export declaration or onward export notification by regulation 57(1).

(2) Where the appointment is withdrawn, subject to paragraphs (4)(a) and (6)(b)(i), the principal must disclose the withdrawal by amending each export declaration in which disclosure of the appointment was required to be given.

(3) Paragraph (4) applies where—

(a) an appointment in respect of an export declaration is withdrawn, and

(b) the principal appoints another person (“C”) as a Customs agent in respect of the export declaration.

(4) Where this paragraph applies, in respect of the export declaration C must—

(a) comply with paragraph (2) instead of the principal, and

(b) disclose with the amendment to the export declaration that C is acting as a Customs agent in respect of the export declaration.

(5) Paragraph (6) applies where, in respect of an export declaration, a Customs agent originally acting in the capacity of—

(a) a direct agent becomes an agent acting in the capacity of an indirect agent , or

(b) an indirect agent becomes an agent acting in the capacity of a direct agent.

(6) Where this paragraph applies, in respect of the export declaration—

(a) the original appointment is treated as withdrawn, and

(b) the Customs agent must—

(i) comply with paragraph (2) instead of the principal, and

(ii) disclose with the amendment to the export declaration the agent's new capacity.

(7) Paragraph (8) applies where a disclosure of withdrawal of appointment is required by this regulation and the requirement—

(a) applies once a relevant event occurs within the meaning of regulation 47(2) (amendment or withdrawal of export declarations), and

(b) in consequence, can be complied with only if the consent of an HMRC officer is given further to regulation 47(3)(b).

(8) The consent of an HMRC officer is to be treated as given in relation to the making of the disclosure.

PART 8 — Approvals and authorisations and authorised economic operators

Application of Part 9 of CIDEER 2018

59

(1) Part 9 (approvals and authorisations and authorised economic operators) of CIDEER 2018 applies to an approval or authorisation made in connection with an export declaration with the modifications in paragraph (2).

(2) Regulation 89 (grant or refusal of an application for approval) has effect as if—

(a) in paragraph (1), for “Within the specified period” the words “In the period starting on the date on which an application for approval was received and ending 120 days after that date (“the specified period”)” were substituted; and

(b) paragraph (2) were omitted.

PART 9 — Declarations for the outward processing procedure

Amendments of CSPOP 2018

60

(1) CSPOP 2018 is amended as follows.

(2) In regulation 13, omit paragraphs (1) to (3).

(3) After regulation 13 insert—

(13A) (1) The following Parts of the Customs (Export) (EU Exit) Regulations 2019 (“CEEER 2019”) apply, in respect of goods, to a declaration for an outward processing procedure as they apply to an export declaration, with the modifications set out in paragraphs (2) to (4)— (a) Part 1 (introductory provisions) other than regulation 1; (b) Part 4 (export declarations); (c) Part 6 (goods exported from RoRo listed locations); (d) Part 7 (customs agents); and (e) Part 8 (approvals and authorisations and authorised economic operators). (2) In each place it occurs— (a) a reference to an “export declaration” is to apply as if it were a reference to a “declaration for an outward processing procedure”; and (b) a reference to a “common export procedure” is to apply as if it were a reference to an “outward processing procedure”, except where paragraph (4)(a) or (b) applies. (3) Part 1 is to apply as if, in regulation 2, the definitions of “common export procedure”, “exit summary declaration”, “export declaration”, “notification of export”, “re-export notification”, and “the UCC” were omitted. (4) Part 4 is to apply as if— (a) in each place it occurs, reference to “released to a common export procedure” is to apply as if it were a reference to “released to the Customs formalities for exporting goods subject to the outward processing procedure”, and references to “release”, “releasing” and “released to the procedure” are to be construed accordingly; (b) in each place it occurs, a reference to “discharged from a common export procedure” is to apply as if it were a reference to “discharged from the Customs formalities for exporting goods subject to the outward processing procedure”, and references to “discharge” “discharging” and “discharged from the procedure” are to be construed accordingly; (c) paragraphs (2) to (5) of regulation 10 (requirement to make export declaration before goods exported) and regulation 11 (export declarations to be made after goods exported) were omitted; (d) Chapter 3 (eligibility of persons to make export declarations) were omitted; (e) in regulation 14(2) (export declarations made electronically), for “Sections 2 to 4”, “regulation 27” were substituted; (h) Sections 2 to 5 of Chapter 4, except for regulation 27, were omitted; (i) in regulation 31, paragraph (2) were omitted; (j) Chapter 7 were omitted; and (k) in regulation 50, paragraphs (2) and (6)(a) were omitted. (5) In paragraph (1), “export declaration” has the meaning given by regulation 2 of CEEER 2019.

PART 10 — Amendments of CIDEER 2018

Amendment to regulation 102 (retention of domestic status) of CIDEER 2018

61

(1) Regulation 102 (retention of domestic status) of CIDEER 2018 is amended as follows.

(2) In paragraph (1)(a) omit “and”.

(3) At the end of paragraph (1)(b) for the full-stop substitute “ , and ”.

(4) After paragraph (1)(b) insert—

(c) are goods in respect of which an exit summary declaration is required and has been made. (2) An “exit summary declaration” has the same meaning as it has in Article 5(10) of the UCC.

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