Regulation 102 Retention of domestic statusI1

F1(1)

Goods exported from the United Kingdom F2as a result of their removal from Great Britain in accordance with the applicable export provisions M1 retain their status as domestic goods M2 if the goods—

(a)

merely pass through places outside F3Great Britain before arriving at their ultimate destination in Great Britain, F4...

F5(b)

are itemised in a travel document issued in F6Great Britain which specifies the destination of the goods, and

F7(c)

are goods in respect of which an exit summary declaration is required and has been made.

(2)

An “exit summary declaration” has the same meaning as it has in Article 5(10) of the UCC.

Annotations

Textual amendments

F1: Reg. 102(2) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 61(4); S.I. 2020/1643, reg. 2, Sch.
F2: Words in reg. 102(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(9)(a); S.I. 2020/1643, reg. 2, Sch.
F3: Words in reg. 102(1)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(9)(b); S.I. 2020/1643, reg. 2, Sch.
F4: Word in reg. 102(1)(a) omitted (31.12.2020) by virtue of The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 61(2); S.I. 2020/1643, reg. 2, Sch.
F5: Reg. 102(1)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(20); S.I. 2020/1643, reg. 2, Sch.
F6: Words in reg. 102(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(9)(c); S.I. 2020/1643, reg. 2, Sch.
F7: Reg. 102(1)(c) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 61(4); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1: Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.
M2: “Domestic goods” are defined in section 33 of the Act.

Commencement

I1: Reg. 102 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.