EXPP1060 - Introduction: the law
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit and is likely to be withdrawn.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 xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

The legal provisions regulating export declarations are included in the Union Regulations and national legislation set out below:However, please note that while the Union Customs Code (UCC) came into force 1st May 2016 and was applicable until 31st December 2020, it only continues after this date in Northern Ireland. From 1st January 2021 new UK export legislation came into effect for exports from GB (ENgland, Wales and Scotland). UCC references will remain as point of reference for UCC govered exports.

Union Regulations as applicable in Northern Ireland

Union Customs Code (UCC) Regulation 952/2013

Delegated Regulation 2446/2015

Implementing Regulation 2447/2015

National legislation as applicable for Great Britain
- The Taxation (Cross-border Trade) Act 2018
- The Customs (Export) (EU Exit) Regulations 2019
- Customs and Excise Managment Act (CEMA) 1979 - Section 52 - 68 (Exports)
- Value Added Tax Act 1994 - Section 16.1
Law regulations

Title VIII of UCC Articles 263 to 277 or Part 4, Regulations 9 to 50 of CEEER: covers legislation for goods taken out of the Customs Territory of the Union in general.

More specifically:
- Article 6 of the UCC or Regulation 14 of CEEER: Means for the exchange and storage of information and common data requirments
- Articles 166, 167 and 182 UCC or Regulations 31 to 38 CEEER: legislation on Simplified Procedure and Entry in Declarants records (SDP and EIDR)
- Articles 170 to 175 UCC or Regulations 42 to 50 of CEEER: legislaion on steps of the export declaration process.
- Articles 145, 146 and 150 of Delegated Regulation or Regulations 31 - 38 of CEEER: legislation requirements for SDP and EIDR requirements
- Delegated Regulation Articles 244 to 249 and Implementing Regulation Articles 326 to 344: specific legislation for goods being exported outside of the Union when applicable to exports from Northern Ireland.
Export Licensing legislation

Full details of legislation affecting export licensing controls are outlined in:
- Strategic Goods and Services: Assessment of risk and offence action (SGS Guidance Pages) (https://www.gov.uk/hmrc-internal-manuals/strategic-goods-and-services-assessment-risk-and-offence-action)
- Strategic Goods and Services: BIS Export Licensing and Sanctions (SGS Guidance Pages) (https://www.gov.uk/hmrc-internal-manuals/strategic-goods-and-services-bis-export-licensing-and-sanctions)
- Stragegic Goods and Services: BIS Export Licensing and Sanctions - Particular curcumstances (https://www.gov.uk/hmrc-internal-manuals/strategic-goods-and-services-bis-export-licensing-and-sanctions)
CITES (Endangered Species) (https://www.gov.uk/guidance/cites-imports-and-exports) (link is external)

There is also a beginner’s guide for export controls at the following link: Do I need an export licence? (https://www.gov.uk/government/organisations/export-control-organisation)