
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThe Whole
Part
PrintThis
Cross Heading
only
Changes over time for: Cross Heading: Discharge of special Customs procedures: rules applicable to particular procedures


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 17/12/2020
Status:
Point in time view as at 13/09/2018.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Cross Heading: Discharge of special Customs procedures: rules applicable to particular procedures.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Discharge of special Customs procedures: rules applicable to particular proceduresU.K.
19(1)This paragraph specifies further cases in which particular special Customs procedures are discharged.U.K.
(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,
(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.
Back to top