Paragraph 14 F1
This Part applies where a Customs declaration for the UK transit procedure is made by means of a carnet F2, either in paper form under regulation 22(4A) (customs declarations made in paper form) of the Customs (Import Duty) (EU Exit) Regulations 2018 F3or in electronic form.
Annotations
Textual amendments
- F1
Sch. 3 Pt. 4 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(e); S.I. 2020/1643, reg. 2, Sch.
- F2
Words in Sch. 3 para. 14 inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 5(2)(c)(i)
- F3
Words in Sch. 3 para. 14 inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 5(2)(c)(ii)