{
  "url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-26",
  "json_url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-26.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/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Export declarations made in paper form...",
  "text": "(1) Subject to paragraph (1A), a person may make an export declaration in paper form by means of a paper version of a carnet.\n(1A) A carnet may not be used to make an export declaration for—\n(a) goods submitted to a universal service provider or an authorised foreign designated operator;\n(b) domestic goods for which the exportation will give rise to—\n(i) repayment or remission of import duty under Part 7 CIDEER 2018;\n(ii) an export refund under Articles 196 to 204 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products;\n(c) domestic goods subject to Article 16 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products; or\n(d) domestic goods subject to a duty suspension arrangement.\n(2) A “carnet” means, in respect of an export declaration, a document as so described in one of the following conventions—\n(a) the Customs Convention on the “A.T.A Carnet” for the Temporary Admission of Goods, (Brussels, December 6, 1961) , or\n(b) the Convention on Temporary Admission (Istanbul, 26 June 1990) ; and\nwhere the form of the carnet is that provided by the version of the convention which is current at the time the declaration is made.\n(3) A “duty suspension arrangement” has the meaning in regulation 3(1) of the Excise (Holding, Movement and Duty Point) Regulations 2010.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 26(1) 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(6)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 26(1) inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 3(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 26(1) inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 3(3)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 26(1A) inserted (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(6)(c); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 26(1A)(a) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 8(7)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 26(3) inserted (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(6)(d); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 26 heading omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 7(6)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Command paper 2226. Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/ata/pf_ata_conv_text.pdf?la=en. A hard copy is available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/istanbul/istanbul_legal_text_eng.pdf?la=en. Available in hard copy from: World Customs Organization, Rue du Marché, 30, B-1210 Brussels, Belgium. A hard copy is available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 26 not in force at made date, see reg. 1(5)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 26 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/26",
    "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."
}