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The Customs Transit Procedures (EU Exit) Regulations 2018
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There are currently no known outstanding effects for the The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 3.
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3. In this Schedule—U.K.
(a)a “customs office of departure” is the HMRC office in [F1Great Britain] where the Customs declaration for the UK transit procedure is accepted by HMRC;
(b)a “customs office of destination” is the HMRC office in [F2Great Britain] where the goods subject to the UK transit procedure are presented to HMRC preliminary to ending that procedure [F3 ;]
[F4(c)“the ATA Convention” means the Customs Convention on the “A.T.A. Carnet” for the temporary admission of goods done at Brussels on 6 December 1961;
(d)“the Istanbul Convention” means the Convention on Temporary Admission done at Istanbul on 26 June 1990;
(e)a “carnet” is a document so described in—
(i)the ATA Convention and
(ii)the Istanbul Convention,
where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made.]
Textual Amendments
F1Words in Sch. 3 para. 3(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(c); S.I. 2020/1643, reg. 2, Sch.
F2Words in Sch. 3 para. 3(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(c); S.I. 2020/1643, reg. 2, Sch.
F3Sch. 3 para. 3(b): semicolon substituted for full stop (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(b); S.I. 2020/1643, reg. 2, Sch.
F4Sch. 3 paras. 3(c)-(e) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(c); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 3 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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