Regulation 59D Onward export notifications treated as withdrawnF1
An onward export notification in respect of goods F3to which regulation 59B(1A) applies is treated as withdrawn if—
an export trans-shipment of the goods does not 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; or
the goods were not exported before the end of the period of 90 days beginning with the day on which the goods were presented to Customs on import.
An onward export notification in respect of goods to which regulation 59B(1B) applies is treated as withdrawn if, after a period of 150 days beginning with the day on which the notification is given, the goods have not been exported.
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. 59D renumbered as reg. 5D(1) (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(4)(a)
- F3
Words in reg. 59D(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(4)(b)
- F4
Reg. 59D(2) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(4)(c)