1076. Departure from a customs and excise airport.

Except as permitted by the Commissioners for Revenue and Customs1, no aircraft may depart from any customs and excise airport2 from which it commences, or at which it touches down during, a flight to an eventual destination outside the member states of the European Union and the Isle of Man, until clearance of the aircraft for that departure has been obtained from the proper officer3 at the airport4.

The proper officer may at any time refuse clearance of an aircraft and, where clearance has been granted and the aircraft is at any customs and excise airport, may demand that the