Regulation 59B Onward export notificationsF1

(F21)

An onward export notification in respect of goods may only be given if paragraph (1A) or (1B) applies to the goods.

(F31A)

This paragraph applies where—

(a)

a temporary storage declaration has been made in respect of the goods;

(b)

the goods are in a temporary storage facility;

(c)

a Customs declaration has not been made in respect of the goods; and

(d)

an export trans-shipment in respect of the goods has taken place, or the person giving the notification intends for it to take place, before the end of the period of 14 days beginning on the day on which the goods were presented to Customs on import.

(1B)

This paragraph applies where—

(a)

the goods have been declared for a free zone procedure within the meaning of regulation 2(2)(b) of CIDEER 2018;

(b)

that procedure has not been discharged; and

(c)

an exit summary declaration is not required in respect of the goods.

(2)

An onward export notification in respect of goods F4to which paragraph (1A) or (1B) applies must be given to HMRC by a person mentioned in paragraph (3) before the goods are exported.

(3)

The persons are—

(a)

the person who exports the goods;

(b)

a person on whose behalf another person exports the goods;

(c)

a person who is responsible for the carriage of the goods when they are exported.

(4)

For the purposes of paragraph (2), persons mentioned in paragraph (3) are required to give an onward export notification except where another person mentioned in that paragraph has given it prior to the export of the goods.

(5)

A person who gives an onward export notification is an “OE notifier”.

(6)

An onward export notification must—

(a)

contain the matters specified in a notice given by HMRC; and

(b)

be made in the form and manner specified in the notice.

(7)

HMRC must publish that notice and it may include provision, further to paragraph (2), about when the onward export notification must be made.

(8)

And it may, for example, specify that details of any of the following be included in an onward export notification—

(a)

the person giving the onward export notification; and

(b)

the goods.

(9)

When an onward export notification is given in respect of goods, the OE notifier is deemed to have given a notification of export of the goods.

Annotations

Textual amendments

F1: Pt. 8A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(20); S.I. 2020/1643, reg. 2, Sch.
F2: Reg. 59B(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(3)(a)
F3: Reg. 59B(1A)(1B) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(3)(b)
F4: Words in reg. 59B(2) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(3)(c)