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;

export declarations;

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);

customs agents;

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.

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