Place for controls and formalities for goods leaving and re-entering the United Kingdom
This
adran has no associated
Memorandwm Esboniadol
12. Where, in the course of movement of goods from one point to another point in the United Kingdom, goods leave and re-enter the United Kingdom, 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 the United Kingdom and where they re-enter the United Kingdom.