The Customs (Export) (EU Exit) Regulations 2019

[^key-506de07c00cbde86d2aca16603d4c0b2]: Words in Pt. 6 heading inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(3) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(3) (revoked))

[^key-9cebebfd7f82e0f93a7ee76af13aaeca]: Words in reg. 40(8) inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(2) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(2) (revoked))

[^key-518bb92d63363b59413d3333e7139ff5]: Words in reg. 52 inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(4)(a) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(4)(a) (revoked))

[^key-c5243735480db984a150e534d26b5cdb]: Words in reg. 52 inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(4)(b) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(4)(b) (revoked))

[^key-4f79ce4caf820717f4f897c98fa98ab5]: Words in reg. 53 heading inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(5) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(5) (revoked))

[^key-009e21664f24ad52c01d64404c457d46]: Reg. 53(2A) inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(6)(a) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(6)(a) (revoked))

[^key-96dfee300f5a4a7a49c8c95e132f51e6]: Words in reg. 53(3) substituted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(6)(b) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(6)(b) (revoked))

[^key-81ed6cda05a54bfe180300baa6b7df23]: Regs. 54AA, 54AB inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(8)

[^key-e1c5d39551bcfe2bdb84de4bca66c832]: Words in reg. 54 heading substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(a)

[^key-61b90832dfbd5a016c58f0303e279340]: Reg. 54(1) substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(b)

[^key-b431647a2f13e58ded6732bbe460a4e5]: Words in reg. 54(6) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(c)(i)

[^key-c8c6a37f823f31359043b5edcb394cb1]: Words in reg. 54(6) omitted (1.1.2022) by virtue of The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(c)(ii)

[^key-30c14f6953831549d9148ba386b23129]: Reg. 54(7A)(7B) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(d)

[^key-c6c44d2c4687442ed20902faffdd8cd7]: Words in reg. 16(c) inserted (10.3.2022 at 4.20 p.m.) by The Customs (Import and Export Declarations) (Amendment) Regulations 2022 (S.I. 2022/271), regs. 1, 3(2)

[^key-c0980916bcfa0fb8b33367d28fdf3bb5]: Reg. 17(1A) inserted (10.3.2022 at 4.20 p.m.) by The Customs (Import and Export Declarations) (Amendment) Regulations 2022 (S.I. 2022/271), regs. 1, 3(3)(a)

[^key-b8f07d6e818c305d3790b403c86fc961]: Words in reg. 17(2) substituted (10.3.2022 at 4.20 p.m.) by The Customs (Import and Export Declarations) (Amendment) Regulations 2022 (S.I. 2022/271), regs. 1, 3(3)(b)

[^key-5d130f9b595b85ce8cf773092a26a4fd]: Words in reg. 20(c) inserted (10.3.2022 at 4.20 p.m.) by The Customs (Import and Export Declarations) (Amendment) Regulations 2022 (S.I. 2022/271), regs. 1, 3(4)

[^key-77cebec854ed153c2e7fe887ee9822ba]: Words in reg. 21(1)(e) inserted (10.3.2022 at 4.20 p.m.) by The Customs (Import and Export Declarations) (Amendment) Regulations 2022 (S.I. 2022/271), regs. 1, 3(5)

[^key-12b741b9dc2b589b2af92462f8901bd6]: Words in reg. 22(1)(b) inserted (10.3.2022 at 4.20 p.m.) by The Customs (Import and Export Declarations) (Amendment) Regulations 2022 (S.I. 2022/271), regs. 1, 3(6)

[^key-1880c9d065ee0aa25fb35582dddd8497]: Reg. 24D inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(10)

[^key-d46070094290eaa2ad269dc3f25f80b5]: Reg. 29(3D) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(11)(a)

[^key-7569cc9b73c2d8f800802035b8fa2cc5]: Words in reg. 29(4) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(11)(b)

[^key-759de854aa806271ea6ec000c4e1c3f6]: Words in reg. 2 inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(2)

[^key-cd1038a3c5339961e60b1447ec3f2df8]: Reg. 8(10) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(3)

[^key-d6ed4c15b4c29175adc35718cc63c580]: Words in reg. 17(1A) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(4)(b)

[^key-7a63bab349da9307a01be00d60f22e48]: Word in reg. 20 substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(6)

[^key-3bc7e30759c9673e453034c2cb6f2cb0]: Words in reg. 21(1)(e) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(7)(b)

[^key-97635f8a1a6a70ee7992aed60b2b29ca]: Words in reg. 22(1)(b) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(9)

[^key-618829d942e6386d9b994e6f971b2b38]: Reg. 33(6) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(12)

[^key-3d32cf306543fa38cee7e3be86704391]: Words in reg. 38A(5)(b) substituted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 3(13)

[^key-de6faed26cf8c2394c65f3eef993fae1]: Words in reg. 17(1)(c)(i) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(b), 3(4)(a)

[^key-48a8f663d689aaa09bd03e97690824d9]: Reg. 17A(3) inserted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(b), 3(5)(b)

[^key-7e392101a8a7a21f5938fb5767c2f87e]: Words in reg. 17A(1)(e) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(b), 3(5)(a)

[^key-43bb5fc462b7921dfde16906a3219e77]: Words in reg. 21(1)(c)(i) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(b), 3(7)(a)

[^key-3fc82232b78ade88164e13ef5b45cb14]: Words in reg. 21A(1)(e) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(b), 3(8)

[^key-84bfee52759460f64b0f2ae7c125334f]: Reg. 7(2AA) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 6(2)(b)

[^key-1ed1e0fe4ecfd28d4c31cdb0eae414bf]: Reg. 7(5)(6) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 6(2)(c)

[^key-e2e9450d3e8dd2227add88fb8e8dd205]: Word in reg. 7(1) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 6(2)(a)

[^key-74e8ce99dafe1773e7352f1c3360509f]: Words in reg. 8(6) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 6(3)(a)

[^key-8a9aa907c0acacaab8f4f4c1f978f28f]: Words in reg. 8(7) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 6(3)(b)(i)

[^key-bdcf6084096beaf66da9ba5f88e61cd1]: Words in reg. 8(7) omitted (4.12.2023) by virtue of The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 6(3)(b)(ii)

[^key-f12ec03a06c24acd77bd45d769b9419a]: Word in reg. 16 inserted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 5(2)(a)

[^key-aabe7dadbabf72d09e5a205d56bcfba7]: Reg. 16(d) omitted (12.6.2024) by virtue of The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 5(2)(b)

[^key-613d65b89bbeca728dda819153943ce4]: Word in reg. 20 inserted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 5(3)(a)

[^key-24c9b5dbed3e6407513a93f494d9f3fd]: Reg. 20(d) omitted (12.6.2024) by virtue of The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 5(3)(b)

[^key-a085cc703a787893036bae9dda22ee45]: Reg. 23AA inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(5)

[^key-08e7050398b6d257d6a90a8fdebea9ae]: Words in reg. 2 inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(2)(a)

[^key-313a6b3b240f2d27de23c81595fe15d7]: Words in reg. 2 inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(2)(b)

[^key-6e2977c7ad0e61a90cc0ca3fd7422e2b]: Words in reg. 2 substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(2)(c)

[^key-728a36e9b2a52ee5577252a9380eaf71]: Semicolon substituted for word in reg. 18(a) (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(3)(a)

[^key-e9a3b9bfe3fd348f29cfe8a2f0f74c81]: Word in reg. 18 substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(3)(c)(i)

[^key-c3590d2814292bf5597bf6920028a750]: Word in reg. 18(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(3)(b)

[^key-7fc4015cfcc8d7387a8e77f1acf47c06]: Reg. 18(c) substituted for words (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(3)(c)(ii)

[^key-a4a742e7ce90aaad64a984a4fe640ee8]: Words in reg. 23(2) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(4)(a)

[^key-5fc8f39551a8df30045a5b6adaf9ab4d]: Words in reg. 23(3) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(4)(b)

[^key-08a6f5a99f088695f1154c8ab1b95780]: Semicolon in reg. 24(2) substituted for word (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(6)(a)(i)

[^key-14867d2e4df5af5be6d657b5d87076b0]: Word in reg. 24(2) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(6)(a)(ii)(aa)

[^key-06084d5b01d560f98060676c8f2efd84]: Reg. 24(2)(c) substituted for words (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(6)(a)(ii)(bb)

[^key-789f53101d82bec5df47a3670233d4d3]: Words in reg. 24(3) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(6)(b)

[^key-b40aff93899413912c609fed68d4244b]: Words in reg. 26(1A)(a) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(7)

[^key-a2f0443b4a642ec2a71797df06bcad0b]: Words in reg. 29(3) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(8)

[^key-1ba8e6ef81f04dcd2525918bfa4dd70c]: Words in reg. 41(1)(a) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(10)

[^key-6e9f047ac810d59a2d61f3883208e381]: Reg. 40(4A) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(9)(b)

[^key-0697a0a2c35deda82d75016a13531431]: Words in reg. 40(6A) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(9)(c)

[^key-1a87c3f8e0b476fb74a7ab092d62e791]: Words in reg. 40(1) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(9)(a)

Export declarations that may be made orally or electronically

17A

• (1) Where an individual may make an export declaration orally under Section 2 (export declarations made orally), the individual may instead make an export declaration in accordance with the electronic form specified in the public notice made under regulation 14(1)(a) if all of the following conditions are met—

• (a) the individual making the declaration is a qualifying departing traveller;

• (b) the declaration is made within the period of time specified in a notice published by HMRC;

• (c) the goods are—

• (i) contained within the individual's accompanied baggage; or

• (ii) carried by a small vehicle driven by the individual, or in which the individual is a passenger;

• (d) the goods are not personal gifts or non-commercial goods;

• (e) the value of the goods does not exceed the amount specified in a notice published by HMRC;

• (f) the weight of the goods does not exceed 1000 kg;

• (g) the goods are not subject to excise duty; and

• (h) the goods are not subject to a restriction on export imposed under an enactment.

• (2) HMRC must publish a notice specifying the period of time in which a declaration must be made for the purposes of this regulation and regulation 21A(b).

• (3) HMRC must publish a notice specifying the amount at paragraph (1)(e) and in regulations 17, 21 and 21A.

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

Export declarations that may be made by conduct or electronically

21A

Where an individual may make an export declaration by conduct under Section 3 (export declarations made by conduct), the individual may instead make an export declaration in accordance with the electronic form specified in the public notice made under regulation 14(1)(a) if all of the following conditions are met—

• (a) the individual making the declaration is a qualifying departing traveller;

• (b) the declaration is made within the period of time specified in a notice published by HMRC under regulation 17A(2);

• (c) the goods are—

• (i) contained within the individual's accompanied baggage; or

• (ii) carried by a small vehicle driven by the individual, or in which the individual is a passenger;

• (d) the goods being exported are not personal gifts or non-commercial goods;

• (e) the value of the goods does not exceed the amount specified in a notice published by HMRC under regulation 17A(3);

• (f) the weight of the goods does not exceed 1000 kg;

• (g) the goods are not subject to excise duty; and

• (h) the goods are not subject to a restriction on export imposed under an enactment.

Export declarations by conduct: certain goods in vehicles

Export declarations by conduct: posted goods

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

Export declarations by conduct: pleasure craft

24A

• (1) An individual may make an export declaration by the conduct referred to in paragraph (2) in respect of goods which are a pleasure craft.

• (2) The conduct referred to is where the individual leaves United Kingdom waters in the pleasure craft.

Export declarations by conduct: private aircraft

24B

• (1) An individual may make an export declaration by the conduct referred to in paragraph (2) in respect of goods which are a private aircraft if the aircraft leaves the United Kingdom from—

• (a) a customs and excise airport; or

• (b) any other place from which the individual is permitted to depart by HMRC Commissioners under section 21(3) of CEMA 1979.

• (2) The conduct referred to is where the individual leaves the United Kingdom in the private aircraft.

Export declarations by conduct: NATO forces

24C

• (1) A person who is a representative of NATO forces may make an export declaration by the conduct referred to in paragraph (2).

• (2) The conduct referred to is the submission of a NATO form 302 to HMRC in accordance with the procedural rules stipulated in a notice published by HMRC Commissioners.

• (3) HMRC Commissioners must publish a notice stipulating procedural rules for the purposes of paragraph (2).

• (4) In this regulation “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951.

Export declarations made in paper form...

Export declarations: miscellaneous consequential provisions

29A

• (1) This regulation applies in respect of goods where an export declaration has been made in an electronic form under regulation 17A or regulation 21A.

• (2) Notification of export of the goods is to be deemed as occurring—

• (a) if the goods are carried in the accompanied baggage of an individual who is a pedestrian, when the individual enters the last channel of a Customs office available to the individual to make an export declaration prior to departing from the United Kingdom;

• (b) if the goods are—

• (i) carried by a small vehicle driven by an individual or in which they are a passenger; and

• (ii) not being exported from a RoRo listed location,

at the time the vehicle enters the lane past a Customs office where that Customs office is the last office available to the individual to make an export declaration before departure from the United Kingdom and the lane is designated as a lane to be used for the purpose of making an export declaration; and

• (c) if the goods are—

• (i) carried by a small vehicle driven by an individual or in which they are a passenger; and

• (ii) being exported from a RoRo listed location,

at the time the vehicle drives across the boundary of the RoRo listed location.

• (3) In relation to this regulation, discharge of the goods from a common export procedure is to be treated as occurring when the goods are exported from the United Kingdom.

• (4) “RoRo listed location” has the same meaning as in Part 6.

Further deemed notification of export

29B

• (1) Notification of export of the goods is deemed to have been given at the time the goods are exported if all the conditions specified in paragraph (2), and at least one of the supplementary conditions specified in paragraph (3), are met.

• (2) The conditions are—

• (a) the goods are being exported by a qualifying departing traveller;

• (b) the goods are—

• (i) contained within the individual's accompanied baggage; or

• (ii) carried by a small vehicle driven by the individual, or in which the individual is a passenger; and

• (c) the goods being exported are not personal gifts or non-commercial goods.

• (3) The supplementary conditions are—

• (a) the value of the goods exceeds £1,500;

• (b) the weight of the goods exceeds 1000 kg;

• (c) the goods are subject to excise duty; or

• (d) the goods are subject to a restriction on export imposed under an enactment.

Goods not requiring examination

29C

• (1) Subject to paragraph (2), there is no requirement to make goods available for examination if—

• (a) notification of export of the goods is deemed to have been given under regulation 29B(1); and

• (b) the goods are exported from a location specified in a notice published by HMRC.

• (2) Paragraph (1) does not apply—

• (a) in cases of a type specified in a notice published by HMRC; or

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

• (2A) Subject to paragraph (2B), there is no requirement to make goods available for examination if an export declaration is made by conduct as provided by regulations 24, 24A, 24B and 24C.

• (2B) Paragraph (2A) does not apply if an HMRC officer requires that the goods are made available for examination.

• (3) Where paragraph (1) or (2A) applies, regulation 12(2)(a) (eligibility of persons to make export declarations) applies as if there is that requirement to make the goods available for examination.

• (4) Where paragraph (2) or (2B) applies, a notification for the purposes of regulation 40(5) (obligation to make goods available for examination) is not required except in circumstances which are specified in a notice published by HMRC.

• (5) HMRC must publish a notice specifying the matters referred to in paragraphs (1)(b).

• (6) HMRC may publish a notice specifying the matters referred to in paragraphs (2)(a) and (4).

Fixed transport installations

38A

• (1) An export declaration for goods exported using a fixed transport installation must be made by or on behalf of the operator of that installation or the consignor of the goods.

• (2) Such an operator or consignor is deemed for the purposes of that export as governed by this regulation to be an authorised declarant under regulation 32(1) and an authorised EIDR export declarant under regulation 37(2).

• (3) The declaration in paragraph (1) may be made using the simplified export declaration process as modified by this regulation.

• (4) Regulation 32(7) applies in relation to that operator or consignee as if the use of the word “not” in both places, the words of sub-paragraph (a), and the words “as an indirect agent” in sub-paragraph (c) are omitted.

• (5) But to comply with that simplified process—

• (a) the simplified export declaration in regulation 33(1)(a) must be made not later than as provided for by regulation 33(5) in the light of any relevant stipulation as mentioned in sub-paragraph (c) below;

• (b) the supplementary export declaration in regulation 33(1)(b) must be made not later than the period specified in a notice published by HMRC in the light of any such stipulation; and

• (c) the operator or consignee must comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about—

• (i) keeping records and making them available to an HMRC officer,

• (ii) making declarations for appropriate time periods,

• (iii) making declarations for given amounts of goods, and

• (iv) the proper operation of the procedure.

• (6) The notices in paragraphs (5)(c) and (12) may be modified, amended, replaced or withdrawn by a further such notice.

• (7) An indirect agent making the declaration in paragraph (3) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(c).

• (8) Where there is compliance with the simplified export declaration process as modified by paragraphs (2), (4), (5)(a) and (b), (6), (7), (11) and (12)—

• (a) the notification by HMRC under regulation 43(1) is presumed given, and

• (b) regulation 50(1) is deemed satisfied.

• (9) An operator or consignee who breaches the EIDR procedure as so modified ceases being covered by paragraph (2) in relation to any further such export unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume).

• (10) An agent who breaches the simplified export procedure as so modified ceases being authorised under regulation 37(1), and the authorisation is revoked.

• (11) Regulations 10, 31(2), 32(2) to (6), 33(2), 33(6), 33(9) to (11), 34, 35, 36(1)(b), 36(2) and (3), 37(3) to (6), 38(2) and 39 do not apply to such an export.

• (12) A single simplified export declaration and its associated supplementary declaration may cover a number of different goods exported using a given fixed transport installation, including goods of different descriptions, but only to the extent permitted in a notice published by HMRC.

• (13) A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 or any technical means used for the continuous transport of electricity, gas or oil.

• (14) This regulation only applies in relation to an export if the operator or consignor so elects.

• (15) Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation.

• (16) This regulation does not have effect in relation to an export of goods from Northern Ireland.

Part 6A — Unaccompanied goods

Unaccompanied goods

54A

• (1) Regulation 54B applies to goods exported on a through train from St Pancras International train station which—

• (a) are unaccompanied goods; and

• (b) are not goods intended to be offered for sale on board the train.

• (2) In this regulation—

• “through train” has the meaning given in Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993; and

• “unaccompanied goods” means goods which do not accompany an individual when departing from the United Kingdom, but does not include goods—which are on the same train as the individual; andof which the operator of the train has possession or control.

Unaccompanied goods: modifications in relation to export declarations

54B

• (1) 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.

• (2) 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.

• (3) Even if goods are required to be made available for examination by or under paragraph (1), 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.

• (4) A notification of export of goods is deemed to have been given in respect of the goods.

• (5) But paragraph (4) 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.

PART 8A — Onward export

Interpretation of Part

59A

In this Part—

• “export trans-shipment” means the movement, in a temporary storage facility, of goods from a vehicle which brought them into that facility onto a vehicle for the purpose of exporting the goods from the United Kingdom;

• “OE notifier” has the meaning given by regulation 59B(5);

• “temporary storage declaration” has the same meaning as in regulation 8 of CIDEER 2018; and

• “temporary storage facility” has the same meaning as in section 25A(1) of CEMA 1979.

Onward export notifications

59B

• (1) An onward export notification in respect of goods may only be given if paragraph (1A) or (1B) applies to the goods.

• (1A) This paragraph applies where—

• (a) a temporary storage declaration has been made in respect of the goods;

• (b) the goods are in a temporary storage facility;

• (c) a Customs declaration has not been made in respect of the goods; and

• (d) an export trans-shipment in respect of the goods has taken place, or the person giving the notification intends for it to take place, before the end of the period of 14 days beginning on the day on which the goods were presented to Customs on import.

• (1B) This paragraph applies where—

• (a) the goods have been declared for a free zone procedure within the meaning of regulation 2(2)(b) of CIDEER 2018;

• (b) that procedure has not been discharged; and

• (c) an exit summary declaration is not required in respect of the goods.

• (2) An onward export notification in respect of goods to which paragraph (1A) or (1B) applies must be given to HMRC by a person mentioned in paragraph (3) before the goods are exported.

• (3) The persons are—

• (a) the person who exports the goods;

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

• (c) a person who is responsible for the carriage of the goods when they are exported.

• (4) For the purposes of paragraph (2), persons mentioned in paragraph (3) are required to give an onward export notification except where another person mentioned in that paragraph has given it prior to the export of the goods.

• (5) A person who gives an onward export notification is an “OE notifier”.

• (6) An onward export notification must—

• (a) contain the matters specified in a notice given by HMRC; and

• (b) be made in the form and manner specified in the notice.

• (7) HMRC must publish that notice and it may include provision, further to paragraph (2), about when the onward export notification must be made.

• (8) And it may, for example, specify that details of any of the following be included in an onward export notification—

• (a) the person giving the onward export notification; and

• (b) the goods.

• (9) When an onward export notification is given in respect of goods, the OE notifier is deemed to have given a notification of export of the goods.

Amendment and withdrawal of onward export notifications

59C

• (1) An OE notifier may amend or withdraw an onward export notification given by the OE notifier, except where paragraphs (2) and (3) apply.

• (2) No amendment may be made after an HMRC officer has informed the OE notifier that the officer is satisfied that the goods may be exported.

• (3) No amendment may be made after the time when an HMRC officer informs the OE notifier that the officer—

• (a) intends to examine the goods, or

• (b) has established that the contents of the onward export notification are incorrect.

• (4) But paragraph (3) does not apply in relation to an amendment required under regulation 58(2) (customs agents: disclosure of withdrawal of an appointment).

Onward export notifications treated as withdrawn

59D

• (1) An onward export notification in respect of goods to which regulation 59B(1A) applies is treated as withdrawn if—

• (a) an export trans-shipment of the goods does not take place before the end of the period of 14 days beginning on the day on which the goods were presented to Customs on import; or

• (b) the goods were not exported before the end of the period of 90 days beginning with the day on which the goods were presented to Customs on import.

• (2) An onward export notification in respect of goods to which regulation 59B(1B) applies is treated as withdrawn if, after a period of 150 days beginning with the day on which the notification is given, the goods have not been exported.

Onward export of goods

59E

• (1) Paragraph (2) applies in relation to goods in respect of which an onward export notification has been given and not withdrawn.

• (2) The goods may only be exported if—

• (a) an HMRC officer is satisfied that the goods may be exported; and

• (b) in the case of goods to which regulation 59B(1A) applies, the export of the goods takes place before the end of the period of 90 days beginning with the day on which the goods were presented to Customs on import.

• (3) If an HMRC officer is satisfied that the goods may be exported, the officer must inform the OE notifier that the officer is so satisfied.

RoRo listed locations for export and specified export locations

Export Declarations by Conduct: Human Organs etc. needed for transplant

23A

• (1) A person may make an export declaration by the conduct described in paragraph (2) in respect of human blood, blood products, organs, for grafting, implanting (transplant) or transfusion (“the goods”).

• (2) The conduct referred to in paragraph (1) is where the person allows the goods to be exported from the United Kingdom by loading or allowing the goods to be loaded on any means of transport.

• (3) But such a declaration is to be treated as withdrawn if the goods are not exported from the United Kingdom within 48 hours of being loaded on the means of transport.

• (4) Where this regulation applies there is no requirement to make the goods available for examination except where an HMRC officer requires that the goods are made available for examination.

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

Export declarations by conduct: pleasure craft

Export declarations by conduct: private aircraft

Export declarations by conduct: NATO forces

Specified export locations and RoRo listed locations: modifications in relation to export declarations

Control of goods carried to and from RoRo listed locations or specified export locations

54AA

• (1) Paragraph (2) applies for the purposes of enabling an HMRC officer to exercise control of goods under regulation 41 in respect of goods which are being transported to, or have arrived at, an export location.

• (2) Where an export declaration has been made in respect of the goods, an HMRC officer may issue a notice to the person who has made the export declaration stating that the goods have permission to progress to the export location (a “P2P notice”) if the officer is satisfied that the conditions in regulation 43(1) have been met.

• (3) An operator of a relevant vehicle at an export location must take reasonable steps to ensure that P2P notices have been issued in respect of the goods in paragraph (2) prior to those goods being boarded or loaded onto the vehicle.

• (4) HMRC Commissioners may specify details of how a vehicle operator may demonstrate compliance with the obligation in paragraph (3) in a public notice.

• (5) For the purposes of this regulation a “relevant vehicle” means a ship, aircraft or railway vehicle.

Export declarations: extension of modifications for RoRo listed locations to other locations

54AB

• (1) HMRC Commissioners may specify in a notice that one or more of the provisions in paragraph (2) relating to RoRo listed locations shall apply to any other location where they consider that a common export procedure would otherwise be significantly impeded at that location.

• (2) The provisions referred to in paragraph (1) are—

• (a) regulation 22(4) and (5) (export declarations by conduct: certain goods in vehicles);

• (b) regulation 24(3) (export declarations by conduct: certain goods subject to temporary admission procedure);

• (c) regulation 29A(1) and (2)(c) (export declarations: miscellaneous consequential provisions);

• (d) regulation 47(3)(d) and (4) (amendment or withdrawal of export declarations).

• (3) A notice made under paragraph (1) must set out the location and the provisions applying to that location.

UK Continental Shelf simplified export procedure

24D

• (1) Subject to paragraph (4), an eligible person (P) may make an export declaration by the conduct specified in paragraph (2) in relation to the export of domestic goods by P to an installation on the UK sector of the continental shelf.

• (2) The specified conduct is where—

• (a) P submits to a specified electronic system such information as may be required by a notice published by HMRC; and

• (b) P loads or allows the goods to be loaded from a location in Great Britain onto a vessel or aircraft destined for an installation on the UK sector of the continental shelf.

• (3) HMRC must publish a notice specifying the electronic system for the purpose of paragraph (2)(a), the information required to be submitted, the form and manner in which that information must be provided and the time by which it must be submitted.

• (4) Paragraph (1) does not apply where the goods exported are excise goods.

• (5) In this regulation—

• “eligible person” means a person who is an eligible person under regulation 26H (Persons eligible to use UK continental shelf simplifications) of CIDEER 2018;

• “excise goods” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979; and

• “installation” means an artificial island, a fixed or floating installation or any other structure.

Declarations by conduct: authorisation of foreign designated operators

23AA

• (1) An HMRC officer may approve a foreign designated operator (“FDO”) for the purposes of enabling a person to make an export declaration by conduct in accordance with regulation 23.

• (2) A FDO authorised under paragraph (1) is referred to in this Chapter as “an authorised foreign designated operator”.

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

Export Declarations by Conduct: Human Organs etc. needed for transplant

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

Export declarations by conduct: pleasure craft

Export declarations by conduct: private aircraft

Export declarations by conduct: NATO forces

UK Continental Shelf simplified export procedure