Paragraph 2 F1
Chargeable goods that are submitted to a universal service provider are deemed to be declared for a transit procedure (“the postal transit procedure”) if—
(a)
the goods are presented to Customs on import; and
(b)
the conditions set out in paragraph 3 are fulfilled.
Annotations
Textual amendments
- F1
Sch. 5 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(5); S.I. 2020/1643, reg. 2, Sch.