Goods in transit
13.—(1) In this regulation and regulation 14 below, “goods in transit” means—
(a)goods which pass only through the territory of the Community within the meaning of Article 3(3) of the Regulation, and
(b)goods being exported to another Member State which are not being dispatched from the United Kingdom to that other Member State within the meaning of Articles 19 and 20 of the Regulation.
(2) Regulation 4(2)(a) and (d) of these Regulations shall not apply in respect of goods in transit.
(3) Regulation 4(2)(b) and (5) of these Regulations shall apply in respect of dual-use goods which are goods in transit as they apply in respect of goods other than dual-use goods.