{
  "url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-18",
  "json_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-18.json",
  "legislation": "uksi/2019/108",
  "legislation_title": "The Customs (Export) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Export declarations made orally: certain goods subject to temporary admission procedure",
  "text": "An individual may make an export declaration orally, in respect of goods subject to a temporary admission procedure at the time the export declaration is made, if—\n(a) the individual is a qualifying departing traveller who made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure orally in accordance with regulation 20(1) (temporary admission procedure: musical instruments) of CIDEER 2018 ;\n(b) the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure orally in accordance with regulations 20(2) or 21(1) (temporary admission procedure: packaging, broadcast equipment, disaster relief material and miscellaneous goods) of CIDEER 2018 ; or\n(c) the individual made the Customs declaration in respect of those goods for that procedure orally in accordance with regulations 21(2) (temporary admission procedure: other goods) and 21A (application for approval to make oral declaration under regulation 21(2)) of CIDEER 2018, provided that the export declaration is made in accordance with any conditions imposed by HMRC.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 18 substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(7); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Semicolon substituted for word in reg. 18(a) (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 18(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(3)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 18 substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(3)(c)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 18(c) substituted for words (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(3)(c)(ii)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "See paragraph 19 of Schedule 2 to the Act regarding the discharge of the temporary admission procedure where an export is made in accordance with the common export procedure."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 not in force at made date, see reg. 1(5)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/108/regulation/18",
    "retrieved_at": "2026-10-28T22:48:40.856069+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}