Question to the HM Treasury:

To ask the Chancellor of the Exchequer, under what provisions are goods leaving the EU’s customs territory required to submit exit summary declarations.

Under the existing Union Customs Code (UCC) rules, businesses exporting goods are required to provide safety and security information. Article 263 of the Union Customs Code (Regulation (EU) No 952/2013) requires the submission of pre-departure declarations. This can be fulfilled through a customs declaration made under Article 263, or alternatively under Article 270 for re-exports, or in other cases under Article 271 by means of exit summary declarations. An exit summary declaration is only needed where a fiscal export declaration has not been lodged or is not required.