Regulation 21A Export declarations that may be made by conduct or electronicallyF1

Where an individual may make an export declaration by conduct under Section 3 (export declarations made by conduct), the individual may instead make an export declaration in accordance with the electronic form specified in the public notice made under regulation 14(1)(a) if all of the following conditions are met—

(a)

the individual making the declaration is a qualifying departing traveller;

(b)

the declaration is made within the period of time specified in a notice published by HMRC under regulation 17A(2);

(c)

the goods are—

(i)

contained within the individual's accompanied baggage; or

(ii)

carried by a small vehicle driven by the individual, or in which the individual is a passenger;

(d)

the goods being exported are not personal gifts or non-commercial goods;

(e)

the value of the goods does not exceed F2the amount specified in a notice published by HMRC under regulation 17A(3);

(f)

the weight of the goods does not exceed 1000 kg;

(g)

the goods are not subject to excise duty; and

(h)

the goods are not subject to a restriction on export imposed under an enactment.

Annotations

Textual amendments

F1: Reg. 21A 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(9) (as amended by S.I. 2020/1552, regs. 1(2), 7(3)); S.I. 2020/1643, reg. 2, Sch.
F2: Words in reg. 21A(1)(e) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(b), 3(8)

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.)