Regulation 59E Onward export of goodsF1
Paragraph (2) applies in relation to goods in respect of which an onward export notification has been given F2and not withdrawn.
The goods may only be exported if—
an HMRC officer is satisfied that the goods may be exported; and
F3in the case of goods to which regulation 59B(1A) applies, the export of the goods takes place before the end of the period of 90 days beginning with the day on which the goods were presented to Customs on import.
If an HMRC officer is satisfied that the goods may be exported, the officer must inform the OE notifier that the officer is so satisfied.
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
Words in reg. 59E(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(5)(a)
- F3
Words in reg. 59E(2)(b) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(5)(b)