OpenLegislation

Regulation 17 Export declarations made orally by an individualI1I2

United Kingdom

F1(1)

F2Subject to paragraph (2), an individual may make an export declaration orally in respect of any of the following goods—

(a)

non-commercial goods;

(b)

personal gifts on export;

(c)

goods where—

(i)

the value of the goods does not exceed F3the amount specified in a notice published by HMRC under regulation 17A(3), F4...

(ii)

the weight of the goods does not exceed 1000kg F5, and

(iii)

the goods are not subject to excise duty.

(d)

goods which—

(i)

are a means of transport subject to registration in the United Kingdom, and

(ii)

F6meet any further conditions provided in a notice which may be given by HMRC;

(e)

any spare parts, accessories and equipment connected to that means of transport;

(f)

fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation;

F7(g)

packaging which is not intended for sale and is either—

(i)

exported filled and intended for import (whether filled or unfilled); or

(ii)

exported unfilled and intended for import filled.

F8(1A)

Subject to paragraph (2), F9... an individual may make an export declaration orally in respect of goods which are listed in Part G of the Oral or By conduct list.

F10(2)

F11Paragraphs (1) and (1A) do not apply—

(a)

where the goods are exported at a location which is specified in a notice published by HMRC; or

(b)

to the making of oral declarations of a type specified in a notice published by HMRC.

Annotations

Textual amendments

F1

Reg. 17 renumbered as reg. 17(1) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(a); S.I. 2020/1643, reg. 2, Sch.

F2

Words in reg. 17(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(b); S.I. 2020/1643, reg. 2, Sch.

F3

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)

F4

Word in reg. 17(1)(c)(i) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(a)(i)

F5

Reg. 17(1)(c)(iii) and preceding word inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(a)(ii)

F6

Word in reg. 17(1)(d)(ii) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(c); S.I. 2020/1643, reg. 2, Sch.

F7

Reg. 17(1)(g) inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(b)

F8

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)

F9

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)

F10

Reg. 17(2) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(d); S.I. 2020/1643, reg. 2, Sch.

F11

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)

Commencement

I1

Reg. 17 not in force at made date, see reg. 1(5)

I2

Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Notes on Part 4

Modifications

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.)