Taxation (Cross-border Trade) Act 2018

5 (1) A declaration of goods for “a transit procedure” is a declaration— U.K.

(a) that goods are to move from one place in [F1 Great Britain] to another place in [F1 Great Britain], and

(b) that the goods, so long as they are in [F1 Great Britain], are to be subject to requirements in relation to their movement in [F1 Great Britain] imposed on any person by or under regulations made by HMRC Commissioners.

(2) Each of the following is an example of the kind of requirements that may be imposed by the regulations—

(a) a requirement for the goods to be presented at places of a specified description together with documents of a specified description,

(b) a requirement for the goods to be presented at any place within paragraph (a) at or before such time as may be specified,

(c) a requirement for the route by which the goods are to be moved to be a specified route,

(d) a requirement for the movement of the goods to be by a specified means of transport, and

(e) requirements imposed on any person who is in possession or control of the goods in circumstances where the person knows, or ought reasonably to have known, that the goods are subject to a transit procedure.

Textual Amendments

F1 Words in Sch. 2 para. 5(1) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 9(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Commencement Information

I1 Sch. 2 para. 5 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 Sch. 2 para. 5 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)