The Customs (Export) (EU Exit) Regulations 2019

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

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• (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);

• (c) regulations 9, 31, 32, 36 and 37 (simplified export declaration process and EIDR export process); and

• (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

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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

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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

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• (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

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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”

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• (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 ;

• (c) goods in respect of which an onward export notification is made;

• (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

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• (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;

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

• (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;

• (c) either—

• (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

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• (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

• (c) non-commercial goods or personal gifts on export which—

• (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

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• (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

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