Paragraph 3 F1
The conditions are—
(a)
the goods are addressed to a recipient outside F2Great Britain; and
(b)
the goods will merely pass through places within Great Britain before arriving at their ultimate destination outside Great Britain.
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.
- F2
Words in Sch. 5 para. 3 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(6)(a); S.I. 2020/1643, reg. 2, Sch.