Paragraph 16 F1
For the purposes of this Part—
Schedule 1, paragraph 58(1)(d) and (f) applies;
a transit operation ends—
on the completion of the certificate of discharge contained in the carnet by the relevant Customs authority at the customs office of destination; or
when the goods are exported from the United Kingdom or the Isle of Man F2or removed from Great Britain to Northern Ireland;
“Customs obligation” has the meaning in regulation 2 of the Customs (Import Duty) (EU Exit) Regulations 2018.
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. 16(b)(ii) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(k); S.I. 2020/1643, reg. 2, Sch.