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Regulation 23 Export declarations by conduct: posted goodsI1I2

United Kingdom

(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 F1£1000.

(2)

The conduct is where the person allows the goods to be exported from the United Kingdom by submitting them to F2a universal service provider F3or an authorised foreign designated operator.

(3)

But that export declaration is to be treated as withdrawn if the goods are not delivered by F4the universal service provider F5or the authorised foreign designated operator in the normal course of post.

Annotations

Textual amendments

F1

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)

F2

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.

F3

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)

F4

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.

F5

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)

Commencement

I1

Reg. 23 not in force at made date, see reg. 1(5)

I2

Reg. 23 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.)