Paragraph 11 Consequences of UK transit procedure discharge and liability to import dutyI1

(1)

Provision corresponding to Schedule 1, paragraph 39 applies for the purposes of the UK transit procedure.

(2)

Provision corresponding to Schedule 1, paragraph 59 applies for the purposes of the UK transit procedure, but disregard the reference to paragraph 4(4).

F1(3)

Sub-paragraph (1) applies only where the UK transit procedure is discharged in F2Great Britain and otherwise than under TCTA, Schedule 2, paragraph 18(2).

Annotations

Textual amendments

F1: Sch. 3 para. 11(3) 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)(i); S.I. 2020/1643, reg. 2, Sch.
F2: Words in Sch. 3 para. 11(3) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(i); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1: Sch. 3 para. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.