UK: The Customs (Export) (EU Exit) Regulations 2019
(P) The UK details the export procedure in these regulations. Understand what's included and how to read it + List of Ro Ro Ports.
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).
This is an EU Exit statutory instrument.
Overview of the 11 Parts
PART 1 Introductory provisions PART 2 Goods exported in accordance with applicable export provisions procedure PART 3 Goods exempt from applicable export provisions PART 4 Export declarations etc PART 5 Presentation of goods on export PART 6 Goods exported from RoRo listed locations PART 7 Customs agents PART 8 Approvals and authorisations and authorised economic operators PART 9 Declarations for the outward processing procedure PART 10 Amendments of CIDEER 2018 PART 11 Transitional and savings provisions
Part 1 (introductory provisions)
Part 1 provides for citation and commencement and interpretation of terms used in these Regulations: Important Definitions
“the Act” means the Taxation (Cross-border Trade) Act 2018;
“acceptance”, “accept” and “notification of acceptance”, in respect of an export declaration, are to be construed in accordance with Chapter 10 of Part 4;
“available for examination”, in respect of goods made available for examination or making goods available for examination, is to be construed in accordance with regulation 40;
“CIDEER 2018” means the Customs (Import Duty) (EU Exit) Regulations 2018
“common export procedure”, in relation to goods declared for it, has the meaning given in regulation 6;
“CSPOP 2018” means the Customs (Special Procedures and Outward Processing) EU Exit Regulations 2018(2);
“discharge”, in relation to discharging goods from a common export procedure, is to be construed in accordance with regulation 50 (and references to goods “discharged” from that procedure are to be construed accordingly);
“exit summary declaration” has the same meaning as it has in Article 5(10) of the UCC;
“export declaration” means a declaration for the common export procedure made or treated as made in accordance with Part 4;
“non-commercial goods” means goods—
which are provided by one individual to another,
where no payment is made, directly or indirectly, for the goods by the recipient,
which are for the personal use of the recipient, and
which do not form part of a series of consignments of goods made between the individuals;
“notification of export” is to be construed in accordance with section 34 of the Act and Part 5;
“re-export notification” has the same meaning as it has in Article 5(14) of the UCC;
“release”, in relation to releasing goods from a common export procedure, is to be construed in accordance with regulation 49 (and references to goods “released” to that procedure are to be construed accordingly);
“the UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code; and
“verification” and “verify”, in respect of an export declaration, are to be construed in accordance with Chapter 12 of Part 4.
Persons established in the United Kingdom In these Regulations, a person is established in the United Kingdom—
in the case of an individual, where the individual is resident in the United Kingdom; or
in any other case, where the person—
has a registered office in the United Kingdom, or
has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.
Part 2 (goods exported in accordance with applicable export provisions procedure)
Part 2 makes provision further to that contained in section 35 of the Act in relation to a procedure for the purposes of the applicable export provisions. In particular, it provides for the export of goods to be in accordance with a procedure for those purposes where the goods are declared for a common export procedure or deemed to have been made in accordance with a procedure. The Part defines a “common export procedure” and sets out the cases where goods are deemed to have been exported in accordance with a procedure.
Part 3 (goods exempt from applicable export provisions)
Part 3 specifies the cases where goods are not required to be exported in accordance with the applicable export provisions.
Part 4 (export declarations)
Part 4 makes provisions about export declarations. Export declarations are declarations, in respect of goods, for a common export procedure. They are not Customs declarations for the purposes of the Act, although many of the provisions in this Part are similar to those made about Customs declarations in Schedule 1 to the Act (to a greater or lesser extent) and regulations made under it in the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (“CIDEER 2018”).
Chapter 1 makes provisions about the interpretation of the Part.
Chapter 2 sets out the obligation to make export declarations and certain circumstances in which export declarations may be made after goods are exported.
Chapter 3 is about the eligibility of persons to make export declarations, including the circumstances in which a person is required to be established in the United Kingdom (see also regulation 3, in respect of persons established in the United Kingdom).
Chapter 4 makes provision about the form of export declarations and how they are made. Generally, they are to be made in an electronic form although there are specified cases where export declarations may be made orally, by conduct or in paper form.
Chapter 5 makes provision about the contents of export declarations and allows HMRC to give notices about it.
Chapter 6 makes provision concerning the simplified export declaration process by way of making an export declaration in two parts, a simplified export declaration and a supplementary export declaration. Provision about who may use the process, when the parts of the export declaration must be made and cases, where a supplementary Customs declaration is not required, are all similar to equivalent provisions, in relation to the import of goods, made under the Act. The chapter also makes provision in relation to the EIDR export process which, with the necessary changes, is similar to the EIDR procedure provided for in CIDEER 2018. The requirements for persons to use the EIDR export process are the same as for the EIDR procedure.
Chapter 7 makes provision about the treatment of consignments which comprise different types of goods.
Chapter 8 is about the obligation to make goods available for examination, including when this is to take place, who is required to do it, and notifications that must be sent to HMRC about when and where the goods are to be made available for examination. Further provision about this may be specified by HMRC in a notice.
Chapter 9 makes provision about control of the goods.
Chapter 10 makes provision about acceptance of export declarations and Chapter 11 makes provision about verifying them.
Chapter 12 is about the amendment and withdrawal of export declarations and includes provision to treat export declarations as withdrawn where goods are not exported within 150 days of the release to a common export procedure.
Chapter 13 provides that goods are released to the procedure when HMRC accepts an export declaration and any other requirements specified in an HMRC notice are met. There is also provision about circumstances when HMRC must not release goods to a common export procedure.
Chapter 14 is about discharging goods from a common export procedure.
Part 5 (presentation)
Part 5 makes provision further to that contained in section 34 of the Act in relation to the presentation of goods to Customs on export. It makes provision for the goods which must be presented to Customs on export, including who is required to give notification of the export of goods to HMRC, and when it is to be given. There is also provision for the contents of notification and documents which may accompany it, as well as other matters, to be set out in a public notice given by HMRC Commissioners.
Part 6 (goods exported from RoRo listed locations)
Part 7 (Customs agents)
Part 7 applies section 21(1) to (4) of the Act to provide that Customs agents may act in respect of export declarations. And it applies section 37(8) of the Act including a provision related to the application of section 21 to these Regulations. It also replicates, with minor modifications, provisions in Part 8 of CIDEER 2018 about Customs agents.
Part 8 (approvals and authorisations and authorised economic operators)
Part 8 applies provisions about approvals and authorisations and authorised economic operators in Part 9 of CIDEER 2018 to these Regulations with minor modifications.
Part 9 - 11
Part 9 (declarations for the outward processing procedure) Part 9 amends the Customs (Special Procedures and Outward processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) by omitting paragraphs in regulation 13 about declarations of an outward processing procedure and inserting a new regulation 13A, which makes further provision about those declarations to apply provisions in these Regulations with modifications. Part 10 (amendments of CIDEER 2018) Part 10 makes amendments to CIDEER 2018 in relation to goods that retain their domestic status on export. There are also amendments to extend provisions about fees (Part 9 of CIDEER 2018) to certain things done under these Regulations. Part 11 (transitional and saving provisions) Part 11 makes transitional and savings provisions. It provides for cases where EU legislation, which would otherwise cease to have an effect due to paragraph 1(1) of Schedule 7 to the Act, continues to have effect with modifications in specified cases on or after exit day.
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Download the law
The Customs (Export) (EU Exit) Regulations 2019
.pdf
Download PDF • 750KB
Notices
The below document provides the text of the notices made under the Customs (Export) (EU Exit) Regulations 2019. Notices made under the Customs (Export) (EU Exit) Regulations 2019 have the force of law.
Update 1 Jan 2022
The-Customs-Export-EU-Exit-Regulations-2019-Jan2022
.pdf
Download PDF • 272KB
Update 5 November 2021
The_Customs__Export___EU_Exit__Regulations_2019-5Nov 2021
.pdf
Download PDF • 288KB
roll-on roll off (RoRo) listed locations under Regulation 52 of the Customs (Export) (EU Exit) Regulations 2019
RO RO Ports 1 December 2021
.pdf
Download PDF • 138KB
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