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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- SCHEDULE 2
- PART 7
- Discharge of special Customs...
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Changes over time for: Cross Heading: Discharge of special Customs procedures: rules applicable to particular procedures
Version Superseded: 31/12/2020
Alternative versions:
- 13/09/2018- Amendment
- 17/12/2020- Amendment
- 17/12/2020
Point in time - 31/12/2020- Amendment
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Point in time view as at 17/12/2020.
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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.
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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 [F1or 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.
Textual Amendments
F1Words in Sch. 2 para. 19(3)(a) inserted (17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 9(7) (with Sch. 2 para. 7(7)-(9))
Commencement Information
I1Sch. 2 para. 19 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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