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Regulation 24 Export declarations by conduct: certain goods subject to temporary admission procedureF10I1I2

United Kingdom

F1(1)

This regulation applies where an individual may not make an export declaration by conduct under regulation 21 or 22.

F2(2)

An individual may make an export declaration by the conduct described in regulations 21(2) or 22(2) F3or (5), in respect of goods subject to a temporary F4admission procedure, if—

(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 by conduct in accordance with regulation 27(1) and (2) (temporary admission procedure: musical instruments) of CIDEER 2018 F5;

(b)

the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27(1) and (2), or (3) (temporary admission procedure: disaster relief material and miscellaneous goods) of CIDEER 2018 F6; or

F7(c)

the individual made the Customs declaration in respect of those goods for that procedure by conduct in accordance with regulations 27(1A) (temporary admission procedure: other goods) and 27ZA (application for approval to make declaration by conduct under regulation 27(1A)) of CIDEER 2018, provided that the export declaration is made in accordance with any conditions imposed by HMRC.

F8(3)

An individual may make an export declaration by the conduct described in regulation 22(5), in respect of goods subject to a temporary admission procedure, if the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27A (temporary admission procedure: goods imported at RoRo listed locations) of CIDEER 2018F9....

Annotations

Textual amendments

F1

Reg. 24(1) 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(11)(b); S.I. 2020/1643, reg. 2, Sch.

F2

Reg. 24 renumbered as reg. 24(2) (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(11)(c); S.I. 2020/1643, reg. 2, Sch.

F3

Words in reg. 24(2) 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(11)(d); S.I. 2020/1643, reg. 2, Sch.

F4

Word in reg. 24 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(11)(a); S.I. 2020/1643, reg. 2, Sch.

F5

Semicolon in reg. 24(2) substituted for word (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(6)(a)(i)

F6

Word in reg. 24(2) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(6)(a)(ii)(aa)

F7

Reg. 24(2)(c) substituted for words (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(6)(a)(ii)(bb)

F8

Reg. 24(3) 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(11)(e); S.I. 2020/1643, reg. 2, Sch.

F9

Words in reg. 24(3) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(6)(b)

F10

Word in reg. 24 heading 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(11)(a); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 24 not in force at made date, see reg. 1(5)

I2

Reg. 24 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.)