The Customs (Export) (EU Exit) Regulations 2019
2019 No. 108
Exiting The European Union
Customs
The Customs (Export) (EU Exit) Regulations 2019
Made 29th January 2019
Laid before the House of Commons 31th January 2019
Coming into force in accordance with regulation 1(2), (3), (4) and (5)
The Treasury, in exercise of the powers conferred by sections 21(2) and (7), 22, 23(3), (6) and (7), 27(1), 32(7), (8), (10) and (13), 33(4) and (5), 34(3) and (4), 35(2)(b), (3) and (4), and 36(5)(b) and (8), 51, 52(2) and (5), and 56(1) and (3) of, and paragraph 5 of Schedule 6 and paragraph 1(3)(c) of Schedule 7, to the Taxation (Cross-border Trade) Act 20181, make the following Regulations.
Further to section 27(2) of that Act, the Treasury consider that—
(a) the provisions made by regulation 62 (amendments to Part 14 (fees) of CIDEER 2018) of the following Regulations are consistent with arrangements between Her Majesty’s government in the United Kingdom and any other government or any international organisation or authority; and
(b) the circumstances in which the functions specified in Part 14 are, or are likely to be, exercised are such that it is fair and reasonable for the charge to be made.
Further to section 28 of that Act, the Treasury in exercising the function of making the following Regulations have had regard to international agreements to which Her Majesty’s government in the United Kingdom is a party which are relevant to the exercise of that function.
The Treasury considers it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.
PART 1
Introductory provisions
Citation and commencement
1.—(1) These Regulations may be cited as the Customs (Export) (EU Exit) Regulations 2019.
(2) This regulation comes into force on 22nd February 2019.
(3) The following regulations come into force on 22nd February 2019 for the purposes of any approval or authorisation required by or under these Regulations—
(a)
(a) regulations 2 and 3;
(b)
(b) regulations 5(a) and 6 (common export procedure);
(c)
(c) regulations 9, 31, 32, 36 and 37 (simplified export declaration process and EIDR export process); and
(d)
(d) Part 8 (approvals and authorisations and authorised economic operators), except to the extent that Part 8 applies regulation 92 (transitional provision) of CIDEER 2018 to these Regulations.
(4) Regulation 60(1) and (3) (amendments to CSPOP 2018) come into force on 22nd February 2019 to the extent that it inserts regulation 13A (declarations for an outward processing procedure: further provisions) into CSPOP 2018 for the purposes of any approval or authorisation required by or under that regulation, except to the extent that that regulation applies regulation 92 of CIDEER 2018.
(5) The remaining regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border) Trade Act 2018 appoint.
General interpretative provisions
2. In these Regulations—
“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 20182;
“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 20183;
“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—
(a) which are provided by one individual to another,
(b) where no payment is made, directly or indirectly, for the goods by the recipient,
(c) which are for the personal use of the recipient, and
(d) 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
3. In these Regulations, a person is established in the United Kingdom—
(a) in the case of an individual, where the individual is resident in the United Kingdom; or
(b) in any other case, where the person—
(i) has a registered office in the United Kingdom, or
(ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.
Notices and notifications
4.—(1) Paragraph (2) applies to any power for HMRC to make notices under these Regulations.
(2) It may be exercised—
(a)
(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of a case; or
(b)
(b) so as to make different provision for different purposes or areas.
(3) In these regulations, a notice or notification must be made in writing and a requirement to notify is to be read accordingly.
PART 2
Goods exported in accordance with applicable export provisions procedure
Procedure for purposes of applicable export provisions
5. An export of goods is only made in accordance with a procedure for the purposes of the applicable export provisions4where—
(a) the goods have been declared for a common export procedure; or
(b) the export of the goods is deemed to have been made in accordance with a procedure for those purposes by regulation 7.
Goods declared for a “common export procedure”
6.—(1) Goods are declared for a “common export procedure” if an export declaration is made or treated as made that the goods, to which paragraph (3) applies, are to be exported from the United Kingdom.
(2) Paragraph (3) applies to the goods mentioned in it other than the exceptions in paragraph (4).
(3) The goods are—
(a)
(a) domestic goods5;
(b)
(b) goods subject to—
(i) a storage procedure6;
(ii) an inward processing procedure7;
(iii) an authorised use procedure8;
(iv) a temporary admissions procedure9; or
(v) a transit procedure10.
(4) The exceptions are any of the following goods—
(a)
(a) goods exempt from the applicable export provisions in accordance with Part 3;
(b)
(b) goods which are declared for an outward processing procedure11;
(c)
(c) goods in respect of which a re-export notification is made;
(d)
(d) goods in respect of which regulation 7 applies.
Export of goods deemed to be made in accordance with procedure for purposes of applicable export provisions
7.—(1) Exports of goods which are deemed to have been made in accordance with a procedure for the purposes of the applicable export provisions are those mentioned in paragraphs (2) or (3).
(2) Goods in respect of which—
(a)
(a) a temporary storage declaration has been made;
(b)
(b) one of the following is required and has been made—
(i) an exit summary declaration, or
(ii) a re-export notification;
(c)
(c) a Customs declaration is not required and has not been made12; and
(d)
(d) an HMRC officer is satisfied that they may be exported from the United Kingdom and they are exported.
(3) Goods in respect of which—
(a)
(a) regulation 102 (retention of domestic status) of CIDEER 2018 applies; and
(b)
(b) an HMRC officer is satisfied that they may be exported and they are exported.
(4) In paragraph (2)(a), “temporary storage declaration” has the same meaning as in regulation 8 (temporary storage declarations) of CIDEER 2018.
PART 3
Goods exempt from applicable export provisions
Goods not required to be exported in accordance with the applicable export provisions
8.—(1) Goods are not required to be exported in accordance with the applicable export provisions13if they are goods mentioned in paragraphs (2) to (7)14.
(2) Goods in respect of which regulation 102 (retention of...
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