Paragraph 21 Discharge of the UK transit procedure – carnetsF1
The UK transit procedure is discharged when the goods are exported from the United Kingdom or the Isle of Man F2or removed from Great Britain to Northern Ireland where the procedure has not already been discharged under paragraph 18(2) of Schedule 2 to the TCTA.
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. 21 inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(m); S.I. 2020/1643, reg. 2, Sch.