Place for controls and formalities for goods leaving and re-entering [F1Great Britain]U.K.
12. Where, in the course of movement of goods from one point to another point in [F2Great Britain], goods leave and re-enter [F2Great Britain], the customs controls and formalities applicable in accordance with the TIR Convention must be carried out by HMRC at the points where the goods temporarily leave [F2Great Britain] and where they re-enter [F2Great Britain].
Textual Amendments
F1Words in Sch. 2 para. 12 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(j); S.I. 2020/1643, reg. 2, Sch.
F2Words in Sch. 2 para. 12 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(k); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 2 para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.