Paragraph 17 I1

(1)

The common transit procedure applies to goods passing through a country or territory outside F1Great Britain if one of the following conditions is fulfilled—

(a)

the country or territory is a common transit state;

(b)

carriage through that country or territory is effected under cover of a single transport document drawn up in F2Great Britain (but the common transit procedure is suspended in territory that is not part of a common transit state).

(2)

This Part does not authorise any export of goods from the United Kingdom otherwise than in accordance with the applicable export provisions M1.

Annotations

Textual amendments

F1: Words in Sch. 1 para. 17(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(p); S.I. 2020/1643, reg. 2, Sch.
F2: Words in Sch. 1 para. 17(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(p); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1: Defined in the Taxation (Cross-border Trade) Act 2018, section 35.

Commencement

I1: Sch. 1 para. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Notes on Part 2

Textual amendments

F1: Words in Sch. 1 Pt. 2 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(n); S.I. 2020/1643, reg. 2, Sch.