# The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 12: Place for controls and formalities for goods leaving and re-entering Great Britain


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.

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Source: https://www.legislation.gov.uk/uksi/2018/1258/schedule/2/paragraph/12 (the official version)
Page: https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-2/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.