Paragraph 5 Discharge of the postal transit procedureF1
The postal transit procedure is discharged when the goods leave F2Great Britain where the procedure has not already been discharged under TCTA Schedule 2, paragraph 18(2).
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. 5 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(6)(c); S.I. 2020/1643, reg. 2, Sch.