Regulation 16 Goods excluded from export declarations made orallyI1 I2

United Kingdom

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 F1unless the goods are a consignment of food listed in Part G of the Oral or By conduct list; F2or

F3(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(e)

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

Annotations

F1: 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)
F2: 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)
F3: 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)
F4: Reg. 16(e) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(5)(c); S.I. 2020/1643, reg. 2, Sch.

C1: Pt. 4 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)