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Paragraph 4 Requirements of the postal transit procedureF1

Where goods are deemed to be declared for the postal transit procedure under paragraph 2, the following requirements apply—

(a)

the goods must only pass through places within F2Great Britain before arriving at their ultimate destination outside Great Britain;

(b)

the goods must be transported by or on behalf of a universal service provider;

(c)

the goods must be transported in compliance with any relevant conditions imposed by the UP Convention; and

(d)

the goods must be transported in compliance with any conditions imposed by a public notice.

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. 4(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(6)(b); S.I. 2020/1643, reg. 2, Sch.