- Goods cease to be domestic goods

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Charge

- Import duty charged on importation of chargeable goods (TCTA, s.1).

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Domestic goods not chargeable

- Goods are chargeable unless they are domestic goods (TCTA s.2).

- Domestic goods means goods wholly obtained in the UK (s.33).

-Or goods subject to a chargeable customs procedure (s.33).

- Goods cease to be domestic goods once exported subject to exceptions (s.33(3), (4)).

- Exceptions are in Import Duty Regs, r.102

- Goods in the UK are presumed to be domestic goods unless the contrary is shown (s.33(7)), subject to provision to the contrary.​

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Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also:

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