# The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 17


(1) The common transit procedure applies to goods passing through a country or territory outside Great 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 Great 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 .

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Source: https://www.legislation.gov.uk/uksi/2018/1258/schedule/1/paragraph/17 (the official version)
Page: https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-1/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.