Paragraph 13 F1

(1)

The export of the chargeable goods from the United Kingdom in accordance with the applicable export provisions in TCTA, section 35(1) F2or removal of the goods from Great Britain to Northern Ireland ends and discharges the UK transit procedure.

(2)

Discharge of the UK transit procedure under paragraph 9(1) or sub-paragraph (1) is only available where the procedure has not already been discharged under TCTA, Schedule 2, paragraph 18(2),

Annotations

Textual amendments

F1: Sch. 3 para. 13 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)(j); S.I. 2020/1643, reg. 2, Sch.
F2: Words in Sch. 3 para. 13 inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(j); S.I. 2020/1643, reg. 2, Sch.