Export goods must be presented to customs. Regulations are to provide in detail as to how exports are to be notified.
Regulations may be made in relation to the operation of the export procedures. They are largely a mirror image of the equivalent import procedures. A declaration will be required by the exporter. Certain c procedures may expedite or facilitate exportation.
Outward processing relief is re-enacted in accordance with EU practice. Businesses may temporarily export for repair or processing in circumstances where the goods retain their domestic status. Goods exported under the process are not subject to import duty when imported. They continue to be domestic goods subject to compliance with the relevant conditions of the declaration.
In other cases goods are deemed chargeable and may be subject to import duty when re-imported. The duty reflects the value referable to the external improvement and not the UK domestic goods into which they were incorporated. HMRC may make rules on export processing.
The legislation allows for a charge to export duty on exports. It is not intended to charge exports duties. Export duty can be charged by Treasury regulations in the future. Any part of the import duty regime can be replicated or amended so as to apply to any export duty that may be applied in the future.
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