Regulation 24B Export declarations by conduct: private aircraftF1

(1)

An individual may make an export declaration by the conduct referred to in paragraph (2) in respect of goods which are a private aircraft if the aircraft leaves the United Kingdom from—

(a)

a customs and excise airport; or

(b)

any other place from which the individual is permitted to depart by HMRC Commissioners under section 21(3) of CEMA 1979.

(2)

The conduct referred to is where the individual leaves the United Kingdom in the private aircraft.

Annotations

Textual amendments

F1: Regs. 24A, 24B 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(12); 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.)