Introduction: the law
The legal provisions regulating export declarations are included in the Union Regulations and national legislation set out below:
- Union Customs Code (UCC ) Regulation 952/2013
- Delegated Regulation 2446/2015
- Implementing Regulation 2447/2015
- Customs and Excise Management Act (CEMA) 1979 - Section 52 - 68 (Exports) as amended by SI 1991 No. 2724
- Statutory Instrument 2003 No 467
- Value Added Tax Act 1994 - Section 16.1
Law and regulations
- The legal basis for National Export System (NES) after 1 May 2016 is the Union Customs code and its delegated and Implementing Regulations. Some relevant articles are listed below: Article 6 of the UCC : Means for the exchange and storage of information and common data requirements
- Title VIII of UCC Articles 263 to 277: legislation for goods being taken out of the Customs Territory of the Union
- Articles 166, 167 and 182 UCC: legislation on Simplified Procedure and Entry in Declarants records ( SDP and EIDR)
- Articles 170 to 175 UCC: legislation on customs declarations.
- Articles 145,146 and 150 of Delegated Regulation: legislation requirements for SDP and EIDR requirements
- Article 224 of the Implementing Regulation: legislation on supporting documents
- Delegated Regulation Articles 244 to 249 and Implementing Regulation Articles 326 to 344: legislation for goods being exported outside of the Union.
Export Licensing legislation
Full details of legislation affecting export licensing controls are outlined in:
- Assessment of risk and offence action
- BIS Export Licensing and Sanctions
- Strategic Goods and Services: BIS Export Licensing and Sanctions - Particular circumstances
- CITES (Endangered Species)
There is also a beginner’s guide for export controls at the following link: Do I need an export licence?