{
  "url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-2/paragraph-12",
  "json_url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-2/paragraph-12.json",
  "legislation": "uksi/2018/1258",
  "legislation_title": "The Customs Transit Procedures (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018",
  "path": "schedule/2/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Place for controls and formalities for goods leaving and re-entering Great Britain",
  "text": "Where, in the course of movement of goods from one point to another point in Great 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1258/schedule/2/paragraph/12",
    "retrieved_at": "2026-10-28T22:51:28.293571+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}