Article 267 Customs supervision and formalities on exit

United Kingdom

Goods to be taken out of the customs territory of the Union shall be subject to customs supervision and may be subject to customs controls. Where appropriate, the customs authorities may determine the route to be used, and the time-limit to be respected when goods are to be taken out of the customs territory of the Union.

F1Subject to paragraph 2A, goods to be taken out of the customs territory of the Union shall be presented to customs on exit by one of the following persons:

(a)

the person who takes the goods out of the customs territory of the Union;

(b)

the person in whose name or on whose behalf the person who takes the goods out of the customs territory of the Union acts;

(c)

the person who assumes responsibility for the carriage of the goods prior to their exit from the customs territory of the Union.

F2(2A.)

Paragraph 2 does not apply to any goods in respect of which the lodging of a pre-departure declaration is waived under Article 245 of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.

Goods to be taken out of the customs territory of the Union shall be subject, as appropriate, to the following:

(a)

the repayment or remission of import duty;

(b)

the payment of export refunds;

(c)

the collection of export duty;

(d)

the formalities required under provisions in force with regard to other charges;

(e)

the application of prohibitions and restrictions justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls against drug precursors, goods infringing certain intellectual property rights and cash, as well as the implementation of fishery conservation and management measures and of commercial policy measures.

Release for exit shall be granted by the customs authorities on condition that the goods in question will be taken out of the customs territory of the Union in the same condition as when:

(a)

the customs or re-export declaration was accepted; or

(b)

the exit summary declaration was lodged.

Annotations

Textual amendments

F1: Words in Art. 267(2) substituted (1.7.2022) by The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 2(2)
F2: Art. 267(2A) inserted (1.7.2022) by The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 2(3)