Regulation 6 Supplies and importations to which these Regulations apply
These Regulations apply to any supply of goods or services made in the United Kingdom or to any importation of goods into the United Kingdom which is made on or after 1st January 1988 but they do not apply to any supply of goods or services or importation of goods which —
(a)
the trader has used or intends to use for the purpose of any supply by him in the United Kingdom; or
(b)
have been exported or are intended for exportation from the United Kingdom by or on behalf of the trader.