# The Customs (Export) (EU Exit) Regulations 2019, Regulation 39: Export declarations for different types of goods in a consignment

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

(1) This regulation applies where a consignment is exported which comprises different types of goods.
(2) In particular, goods which are subject to—
(a) a restriction on export imposed under an enactment,
(b) excise duty, or
(c) different Customs procedures,
are goods of a different type to other goods in the consignment which are not so subject.
(3) If only one export declaration is made in respect of the consignment there is to be treated as made by the declarant a separate export declaration in respect of each different type of goods in the consignment.
(4) For the purposes of paragraph (3), and subject to paragraph (2), one export declaration is to be treated as made in respect of those goods in the consignment which—
(a) are equivalently classified under the customs tariff with other goods in the consignment; or
(b) are subject to an application to HMRC for a ruling further to section 24 of the Act to be treated as equivalently classified with other goods in the consignment, which application has not been determined or refused.

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Source: https://www.legislation.gov.uk/uksi/2019/108/regulation/39 (the official version)
Page: https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.