{
  "url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-3/paragraph-21",
  "json_url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-3/paragraph-21.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/21",
  "kind": "paragraph",
  "number": "21",
  "heading": "Discharge of the UK transit procedure – carnets",
  "text": "The UK transit procedure is discharged when the goods are exported from the United Kingdom or the Isle of Man or 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.",
  "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. 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1258/schedule/3/paragraph/21",
    "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."
}