Paragraph 20 F1
If a transit operation ends under paragraph 16(b)(i) the goods must be, without delay—
(a)
exported F2or removed from Great Britain to Northern Ireland; or
(b)
declared for another Customs procedure.
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. 20(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(l); S.I. 2020/1643, reg. 2, Sch.