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Regulation 6 Goods declared for a “common export procedure”I1I2

United Kingdom

(1)

Goods are declared for a “common export procedure” if an export declaration is made or treated as made that the goods, to which paragraph (3) applies, are to be exported from the United Kingdom.

(2)

Paragraph (3) applies to the goods mentioned in it other than the exceptions in paragraph (4).

(3)

The goods are—

(a)

domestic goods M1;

(b)

goods subject to—

(i)

a storage procedure M2;

(ii)

an inward processing procedure M3;

(iii)

an authorised use procedure M4;

(iv)

a temporary F1admission procedure M5; or

(v)

a transit procedure M6.

(4)

The exceptions are any of the following goods—

(a)

goods exempt from the applicable export provisions in accordance with Part 3;

(b)

goods which are declared for an outward processing procedure M7;

(c)

goods in respect of which F2an onward export notification is made;

(d)

goods in respect of which regulation 7 applies.

Annotations

Textual amendments

F1

Word in reg. 6(3)(b)(iv) substituted (3.10.2019) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(3)(d), 14(3)

F2

Words in reg. 6(4)(c) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(3); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1

See section 33 of the Act.

M2

See paragraph 2 of Schedule 2 to the Act.

M3

See paragraph 8 of Schedule 2 to the Act.

M4

See paragraph 13 of Schedule 2 to the Act.

M5

See paragraph 15 of Schedule 2 to the Act.

M6

See paragraph 5 of Schedule 2 to the Act.

M7

See section 36 of the Act.

Commencement

I1

Reg. 6 in force at 22.2.2019 for specified purposes, see reg. 1(3)(b)

I2

Reg. 6 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.