SI 2019/108 - The Customs (Export) (EU Exit) Regulations 2019
Released 31 January 2019
SI 2019/108 makes provision in for Customs (Export) procedures post Brexit.
The Customs (Export) (EU Exit) Regulations 2019 are made further to the Taxation (Cross-border Trade) Act 2018, Pt. 1. The regulations make provision in connection with:
•goods exported in accordance with applicable export provisions procedure;
•goods exempt from applicable export provisions;
•presentation of goods to Customs on export;
•goods exported from RoRo listed locations (locations in the United Kingdom listed in a notice published by HMRC);
•approvals and authorisations and authorised economic operators;
•declarations for the outward processing procedure;
•amendments of Customs (Import Duty) (EU Exit) Regulations 2018 (SI 2018/1248); and
•transitional and saving provisions.
The regulations come into force for specified purposes on 22 February 2019 and otherwise from a day to be appointed under TCTA 2018, s. 52.
The document is available here.