# The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 7A


For a UK transit procedure covered by paragraph 1A and where the goods are in the Isle of Man, paragraph 7 applies as if the customs authority for the Isle of Man is HMRC (except in relation to any route prescribed for the procedure by HMRC) and as if the Isle of Man is within Great Britain.

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Source: https://www.legislation.gov.uk/uksi/2018/1258/schedule/3/paragraph/7A (the official version)
Page: https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-3/paragraph-7A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.