PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS
Entry and exit formalitiesI1140
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1
Where goods enter the United Kingdom from the territories prescribed in regulation 136 or 137 the formalities relating to the entry of goods into the customs territory of the Community contained in Council Regulation (EEC) No. 2913/9229, Commission Regulation (EEC) No. 2454/9330 and the Customs Controls on Importation of Goods Regulations 199131, shall be completed.
2
Where goods are exported from the United Kingdom to the territories prescribed in regulation 136 or 137 the formalities relating to the export of goods to a place outside the customs territory of the Community contained in Council Regulation (EEC) No. 2913/92 and Commission Regulation (EEC) No. 2454/93 shall be completed.