The Customs Transit Procedures (EU Exit) Regulations 2018 No. 1258

SCHEDULE 1 U.K. The common transit procedure

PART 4 U.K. General provision for the purposes of this Schedule

Liability to import duty U.K.

59.  Nothing in this Schedule affects any incurrence of liability to import duty from a common transit procedure, or the person liable, by or under TCTA, except that in situations covered by paragraph 4(4) or 29(3), first indent the [F1 carrier or] recipient of the goods is also jointly and severally liable with any person liable by or under TCTA.

Textual Amendments

F1 Words in Sch. 1 para. 59 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(k); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Sch. 1 para. 59 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.