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17.—(1) The common transit procedure applies to goods passing through a country or territory outside the United Kingdom if one of the following conditions is fulfilled—
(a)the country or territory is a common transit state;
(b)carriage through that country or territory is effected under cover of a single transport document drawn up in the United Kingdom (but the common transit procedure is suspended in territory that is not part of a common transit state).
(2) This Part does not authorise any export of goods from the United Kingdom otherwise than in accordance with the applicable export provisions(1).
Defined in the Taxation (Cross-border Trade) Act 2018, section 35.
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