Paragraph 1 GeneralI1
This Schedule provides for chargeable goods to move between places in F1Great Britain subject to F2a transit procedure for the purposes of TCTA, section 3(4)(b) and Schedule 2, Part 3 (the “UK transit procedure”), and without payment of import duty while subject to the procedure.
Annotations
Textual amendments
- F1
Words in Sch. 3 para. 1 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(a); S.I. 2020/1643, reg. 2, Sch.
- F2
Word in Sch. 3 para. 1 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(a); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Sch. 3 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.