{
  "url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-23",
  "json_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-23.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/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Export declarations by conduct: posted goods",
  "text": "(1) A person may make an export declaration by the conduct described in paragraph (2) in respect of goods which have a value not exceeding £1000.\n(2) The conduct is where the person allows the goods to be exported from the United Kingdom by submitting them to a universal service provider or an authorised foreign designated operator.\n(3) But that export declaration is to be treated as withdrawn if the goods are not delivered by the universal service provider or the authorised foreign designated operator in the normal course of post.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sum in reg. 23(1) substituted (1.7.2021) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/697), regs. 1, 3(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 23(2) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 7(5)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 23(2) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(4)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 23(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 7(5)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 23(3) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(4)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 23 not in force at made date, see reg. 1(5)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 23 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/23",
    "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."
}