# The Customs (Export) (EU Exit) Regulations 2019, Regulation 8: Goods not required to be exported in accordance with the applicable export provisions

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

(1) Goods are not required to be exported in accordance with the applicable export provisions if they are goods mentioned in paragraphs (2) to (7) .
(2) Goods in respect of which regulation 102 (retention of domestic status) of CIDEER 2018 does not apply only because an exit summary declaration is not required.
(3) Goods which remain outside the United Kingdom for a temporary period and are—
(a) motor road vehicles registered in the United Kingdom;
(b) packaging, pallets and similar equipment, excluding containers, used for transportation and owned by a person established in the United Kingdom; or
(c) non-commercial goods or personal gifts on export which—
(i) are carried as part of the baggage which accompanies an individual when departing from the United Kingdom; and
(ii) are not goods which were supplied without payment of excise duty in an export shop in the United Kingdom in accordance with the Excise Goods (Export Shops) Regulations 2000.
(4) Goods subject to a common transit procedure which were brought into the United Kingdom and are subsequently exported from the United Kingdom under that procedure.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) Domestic goods in respect of which regulation 3 (duty free stores) of the Excise Goods (Aircraft and Ship's Stores) Regulations 2015 applies.
(7) Domestic goods which are zero-rated for value added tax in accordance with section 30 of, and ... Schedule 8 (zero-rating) to, the Value Added Tax Act 1994 and are stores within the meaning of section 1 (interpretation) of CEMA 1979.
(7A) Goods exported to the UK sector of the continental shelf to be put to a specified authorised use in accordance with regulation 33(3)(a) of CSPOP 2018.
(7B) Goods declared for a UK transit procedure by means of a carnet , either in paper form under regulation 22(4A) CIDEER 2018 or in electronic form.
(7C) Goods which—
(a) are submitted to a universal service provider within the United Kingdom before export from the United Kingdom; and
(b) will merely pass through places outside the United Kingdom before arriving at their ultimate destination in the United Kingdom.
(7D) Goods that are subject to the postal transit procedure under regulation 6 of, and Schedule 5 to, the Customs Transit Procedures (EU Exit) Regulations 2018.
(8) In paragraph (3)(b), “containers” has the same meaning as in Article 1 of the Customs Convention on Containers, 1972, done at Geneva on 2 December 1972 under the auspices of the United Nations International Maritime Organisation .
(9) In paragraph (4), “common transit procedure” has the meaning given by paragraph 1(2) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018.
(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(11) In paragraph (7B) —
(a) “UK transit procedure” has the same meaning as in paragraph 1 of Schedule 3 to the Customs Transit Procedures (EU Exit) Regulations 2018;
(b) a “carnet” is a document so described in—
(i) the Customs Convention on the “A.T.A. Carnet” for the temporary admission of goods done at Brussels on 6 December 1961; and
(ii) the Convention on Temporary Admission done at Istanbul on 26 June 1990. where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made.

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Source: https://www.legislation.gov.uk/uksi/2019/108/regulation/8 (the official version)
Page: https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.