OpenLegislation

Regulation 4 United Kingdom transit procedureF1I1

(1)

Schedule 3 has effect and makes provision for a United Kingdom transit procedure.

(2)

Where Part 4 of Schedule 3 applies, that Schedule has effect for the purpose of the United Kingdom giving effect to—

(a)

the Customs Convention on the “A.T.A. Carnet” for the temporary admission of goods done at Brussels on 6 December 1961; and

(b)

the Convention on Temporary Admission done at Istanbul on 26 June 1990.

(3)

Part 4 of Schedule 3 must be interpreted and applied consistently with, and so as to give proper effect to, those Conventions in relation to goods declared for a United Kingdom transit procedure.

Annotations

Textual amendments

F1

Reg. 4 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(2); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.