{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-102",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-102.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/102",
  "kind": "regulation",
  "number": "102",
  "heading": "Retention of domestic status",
  "text": "(1) Goods exported from the United Kingdom as a result of their removal from Great Britain in accordance with the applicable export provisions retain their status as domestic goods if the goods—\n(a) merely pass through places outside Great Britain before arriving at their ultimate destination in Great Britain, ...\n(b) are itemised in a travel document issued in Great Britain which specifies the destination of the goods, and\n(c) are goods in respect of which an exit summary declaration is required and has been made.\n(2) An “exit summary declaration” has the same meaning as it has in Article 5(10) of the UCC.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "“Domestic goods” are defined in section 33 of the Act."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 102 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/102",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}