Explanatory note
(This note is not part of these Regulations)
These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22).
Regulation 1 provides for citation and commencement.
Regulation 2 makes amendments to the Customs (Export) (EU Exit) Regulations 2019 (S.I 2019/108) to provide for goods listed in Part G of the Oral or By Conduct list (which is defined in S.I. 2018/248; regulation 14) to continue to be declared to the common export procedure by an oral or conduct declaration after 19th June 2022 until 19th June 2023.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.