Paragraph 12 Place for controls and formalities for goods leaving and re-entering Great BritainF2I1
Where, in the course of movement of goods from one point to another point in F1Great Britain, goods leave and re-enter Great Britain, the customs controls and formalities applicable in accordance with the TIR Convention must be carried out by HMRC at the points where the goods temporarily leave Great Britain and where they re-enter Great Britain.
Annotations
Textual amendments
- F1
Words in Sch. 2 para. 12 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(k); S.I. 2020/1643, reg. 2, Sch.
- F2
Words in Sch. 2 para. 12 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(j); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Sch. 2 para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Notes on Part 3
Textual amendments
- F1
Words in Sch. 2 Pt. 3 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(i); S.I. 2020/1643, reg. 2, Sch.