# Taxation (Cross-border Trade) Act 2018, Paragraph 19

Extent: E+W+S+N.I.

(1) This paragraph specifies further cases in which particular special Customs procedures are discharged.
(2) A transit procedure is discharged in accordance with provision made by regulations made by HMRC Commissioners.
(3) A storage procedure, an inward processing procedure, an authorised use procedure or a temporary admission procedure is discharged if—
(a) the goods are exported from the United Kingdom in accordance with the applicable export provisions or are removed to Northern Ireland,
(b) the goods are destroyed, or
(c) the goods are liable to forfeiture.
(4) In addition, an authorised use procedure or temporary admission procedure in respect of any goods is discharged if the requirements imposed by or under this Schedule in relation to the procedure are met in respect of the goods.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/2/paragraph/19 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.