# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 102: Retention of domestic status


(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—
(a) merely pass through places outside Great Britain before arriving at their ultimate destination in Great Britain, ...
(b) are itemised in a travel document issued in Great Britain which specifies the destination of the goods, and
(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/102 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.