SPE15805 - Removals for export: overview

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Non-UK goods may be exported from the UK. See generic Special Procedures guidance.

The Customs (Export) (EU Exit) Regulations 2019
2015/2447 Article 336

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.