# The Customs (Export) (EU Exit) Regulations 2019, Regulation 26: Export declarations made in paper form...

Extent: E+W+S+N.I.

(1) Subject to paragraph (1A), a person may make an export declaration in paper form by means of a paper version of a carnet.
(1A) A carnet may not be used to make an export declaration for—
(a) goods submitted to a universal service provider or an authorised foreign designated operator;
(b) domestic goods for which the exportation will give rise to—
(i) repayment or remission of import duty under Part 7 CIDEER 2018;
(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;
(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
(d) domestic goods subject to a duty suspension arrangement.
(2) A “carnet” means, in respect of an export declaration, a document as so described in one of the following conventions—
(a) the Customs Convention on the “A.T.A Carnet” for the Temporary Admission of Goods, (Brussels, December 6, 1961) , or
(b) the Convention on Temporary Admission (Istanbul, 26 June 1990) ; and
where the form of the carnet is that provided by the version of the convention which is current at the time the declaration is made.
(3) A “duty suspension arrangement” has the meaning in regulation 3(1) of the Excise (Holding, Movement and Duty Point) Regulations 2010.

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Source: https://www.legislation.gov.uk/uksi/2019/108/regulation/26 (the official version)
Page: https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.