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The Customs (Export) (EU Exit) Regulations 2019

S.I. 2019/108 · Made 29 January 2019 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 30 June 2026.

Exiting The European Union

Customs

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)

M1The 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.

  1. (a)

  2. (b)

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.C1

Annotations to the whole text

Marginal citations

M1

2018 c. 22.

Modifications

C1

Regulations modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 9(4)(a) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

Contents

  1. Part 1: Introductory provisions
  2. 1Citation and commencement
  3. 2General interpretative provisions
  4. 3Persons established in the United Kingdom
  5. 4Notices and notifications
  6. Part 2: Goods exported in accordance with applicable export provisions procedure
  7. 5Procedure for purposes of applicable export provisions
  8. 6Goods declared for a “common export procedure”
  9. 7Export of goods deemed to be made in accordance with procedure for purposes of applicable export provisions
  10. Part 3: Goods exempt from applicable export provisions
  11. 8Goods not required to be exported in accordance with the applicable export provisions
  12. Part 4: Export declarations etc
  13. Chapter 1: Preliminary
  14. 9Interpretation of Part
  15. Chapter 2: Obligation to make export declaration
  16. 10Requirement to make export declaration before goods exported
  17. 11Export declarations to be made after goods exported
  18. Chapter 3: Eligibility of persons to make export declarations
  19. 12Eligibility of persons to make export declarations
  20. 13Exceptions to the UK establishment requirement
  21. Chapter 4: Form of export declarations and how they are made
  22. General rule
  23. 14Export declarations made electronically
  24. Export declarations made orally
  25. 15General provisions applying to export declarations made orally
  26. 16Goods excluded from export declarations made orally
  27. 17Export declarations made orally by an individual
  28. 17AExport declarations that may be made orally or electronically
  29. 18Export declarations made orally: certain goods subject to temporary admission procedure
  30. Export declarations made by conduct
  31. 19General provisions applying to export declarations made by conduct
  32. 20Goods excluded from export declarations made by conduct
  33. 21Export declarations by conduct: certain goods with pedestrians
  34. 21AExport declarations that may be made by conduct or electronically
  35. 22Export declarations by conduct: certain goods in vehicles
  36. 23Export declarations by conduct: posted goods
  37. 23AADeclarations by conduct: authorisation of foreign designated operators
  38. 23AExport Declarations by Conduct: Human Organs etc. needed for transplant
  39. 24Export declarations by conduct: certain goods subject to temporary admission procedure
  40. 24AExport declarations by conduct: pleasure craft
  41. 24BExport declarations by conduct: private aircraft
  42. 24CExport declarations by conduct: NATO forces
  43. 24DUK Continental Shelf simplified export procedure
  44. Export declarations made in paper form
  45. 25Export declarations made in paper form: qualifying departing travellers
  46. 26Export declarations made in paper form...
  47. 27Export declarations made in paper form: further provision
  48. Export declarations: consequential provision
  49. 28Export declarations made orally: consequential provision
  50. 29Export declarations by conduct: consequential provision
  51. 29AExport declarations: miscellaneous consequential provisions
  52. 29BFurther deemed notification of export
  53. 29CGoods not requiring examination
  54. Chapter 5: Contents of export declarations
  55. 30Export declarations: content
  56. Chapter 6: Simplifications to export declarations etc
  57. Simplified export declaration process
  58. 31The meaning of simplified export declaration process
  59. 32Persons authorised to use the simplified export declaration process
  60. 33Simplified export declaration and supplementary export declaration
  61. 34Exception from requirement to make a supplementary export declaration
  62. 35Supplementary export declaration: extension to make available documents for inspection
  63. Simplified export declarations made using the EIDR export process
  64. 36EIDR export process
  65. 37Authorisations to use the EIDR export process
  66. 38HMRC access to the EIDR electronic system etc
  67. 38AFixed transport installations
  68. Chapter 7: Export declarations for consignments of different types of goods
  69. 39Export declarations for different types of goods in a consignment
  70. Chapter 8: Obligation to make goods available for examination
  71. 40Obligation to make goods available for examination
  72. Chapter 9: Control of goods
  73. 41Control of goods where export declaration is made
  74. Chapter 10: Acceptance of export declarations etc
  75. 42Acceptance of export declarations
  76. 43Notification of acceptance of export declarations
  77. 44Export declarations regarded as complete
  78. Chapter 11: Verification of export declarations etc
  79. 45Verification of export declarations
  80. 46Inaccuracies in export declarations
  81. Chapter 12: Amendment or withdrawal of export declarations
  82. 47Amendment or withdrawal of export declarations
  83. 48Export declarations treated as withdrawn
  84. Chapter 13: Release to a common export procedure
  85. 49Releasing goods to a common export procedure
  86. Chapter 14: Discharge from a common export procedure
  87. 50Discharging goods from a common export procedure
  88. Part 5: Presentation of goods on export
  89. 51Notification of export
  90. Part 6: Goods exported from RoRo listed locations or specified export locations
  91. 52Interpretation of Part
  92. 53RoRo listed locations for export and specified export locations
  93. 54Specified export locations and RoRo listed locations: modifications in relation to export declarations
  94. 54AAControl of goods carried to and from RoRo listed locations or specified export locations
  95. 54ABExport declarations: extension of modifications for RoRo listed locations to other locations
  96. Part 6A: Unaccompanied goods
  97. 54AUnaccompanied goods
  98. 54BUnaccompanied goods: modifications in relation to export declarations
  99. Part 7: Customs agents
  100. 55Application of sections 21 and 37(8) of the Act
  101. 56Residence or establishment in the United Kingdom
  102. 57Disclosure of an appointment
  103. 58Disclosure of withdrawal of appointment
  104. Part 8: Approvals and authorisations and authorised economic operators
  105. 59Application of Part 9 of CIDEER 2018
  106. Part 8A: Onward export
  107. 59AInterpretation of Part
  108. 59BOnward export notifications
  109. 59CAmendment and withdrawal of onward export notifications
  110. 59DOnward export notifications treated as withdrawn
  111. 59EOnward export of goods
  112. Part 9: Declarations for the outward processing procedure
  113. 60Amendments of CSPOP 2018
  114. Part 10: Amendments of CIDEER 2018
  115. 61Amendment to regulation 102 (retention of domestic status) of CIDEER 2018
  116. 62Amendment to Part 14 (fees) of CIDEER 2018
  117. Part 11: Transitional and savings provisions
  118. Chapter 1: Preliminary
  119. 63Interpretation of Part
  120. Chapter 2: Continued effect and cessation of effect of the EUCL, evidence and verification
  121. 64Continued effect and cessation of effect of the EUCL
  122. 65Evidence required by notice
  123. 66Verification
  124. Chapter 3: Export procedure and re-export
  125. 67Union goods declared to the export procedure; re-export declaration lodged in respect of Non-Union goods Repealed
  126. 68Cessation of the EUCL Repealed
  127. Chapter 4: Cessation of effect of the EUCL
  128. 69Cessation of effect of the EUCL Repealed
  129. Chapter 5: Union goods moving out of the United Kingdom
  130. 70Union goods moving out of the United Kingdom Repealed
  131. 71Continued effect of the EUCL Repealed
  132. Chapter 6: Customs agents
  133. 72Declarations made by customs representatives before exit day Repealed
  134. Signature
  135. Explanatory note