Division 8 Mode of transport
United Kingdom
The mode of transport is determined by the active means of transport by which the goods are presumed to be going to leave F1... the Member State of dispatch, on dispatch, and by the active means of transport by which the goods are presumed to have entered ... the Member State of arrival, on arrival.
Annotations
Textual amendments
- F1
Words in Annex para. 8 omitted (31.12.2020) by virtue of S.I. 2019/47, reg. 3(2)(f) (as inserted by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(3), 8(3))