{
  "url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-3/paragraph-16",
  "json_url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-3/paragraph-16.json",
  "legislation": "uksi/2018/1258",
  "legislation_title": "The Customs Transit Procedures (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018",
  "path": "schedule/3/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "For the purposes of this Part—\n(a) Schedule 1, paragraph 58(1)(d) and (f) applies;\n(b) a transit operation ends—\n(i) on the completion of the certificate of discharge contained in the carnet by the relevant Customs authority at the customs office of destination; or\n(ii) when the goods are exported from the United Kingdom or the Isle of Man or removed from Great Britain to Northern Ireland;\n(c) “Customs obligation” has the meaning in regulation 2 of the Customs (Import Duty) (EU Exit) Regulations 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1258/schedule/3/paragraph/16",
    "retrieved_at": "2026-10-28T22:51:28.293571+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}