# The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 16


For the purposes of this Part—
(a) Schedule 1, paragraph 58(1)(d) and (f) applies;
(b) a transit operation ends—
(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
(ii) when the goods are exported from the United Kingdom or the Isle of Man or removed from Great Britain to Northern Ireland;
(c) “Customs obligation” has the meaning in regulation 2 of the Customs (Import Duty) (EU Exit) Regulations 2018.

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Source: https://www.legislation.gov.uk/uksi/2018/1258/schedule/3/paragraph/16 (the official version)
Page: https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-3/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.