Twelfth Report of Session 2017-19 Contents

Appendix

S.I. 2019/108

Customs (Export) (EU Exit) Regulations 2019

1.In its letter to Her Majesty’s Revenue and Customs of 20th February 2019 the Committee requested a memorandum on the following point:

In the definition of “release” in regulation 2, should “releasing goods from a common export procedure” be “releasing goods to a common export procedure”?

2.This memorandum has been prepared by Her Majesty’s Revenue and Customs (“the Department”).

3.Yes. The Department agrees that, in the definition of “release” in regulation 2, “releasing goods from a common export procedure” is intended to mean “releasing goods to a common export procedure”. Although the Department considers that this intention is clear in the context, the Department intends to amend the provision in due course. The Department is grateful to the Committee for raising this matter.

Her Majesty’s Revenue and Customs

26 February 2019





Published: 8 March 2019