Regulation 5 Goods in Transit
Nothing in these Regulations shall prohibit the export of any goods, other than goods to which sub-paragraph 2(a)(iii) or (iv) of regulation 3 above applies, which have been imported into the United Kingdom for transit or transhipment to any destination other than a destination in Iran, Iraq, Libya, North Korea, Serbia, Montenegro, the United Nations Protected Areas in Croatia or those areas of Bosnia-Herzegovina under the control of the Bosnian-Serb forces, provided that the conditions in paragraph (2) below are met.
The conditions are that
the goods remain on board a ship or aircraft for the period that they remain in the United Kingdom or are goods on a through bill of lading or through air waybill and in any event are exported within 30 days of their import;
the destination for those goods following export has been determined in the country from which they were originally exported prior to their original export in connection with the transaction which has given rise to transit or transhipment and has not been changed prior to their export, or the goods are being returned to that country; and
the goods in question were exported from that country in accordance with any laws or regulations relating to the export of goods applying therein at the time of export therefrom of those goods.