This section has no associated Explanatory Memorandum
[F13. The conditions are—U.K.
(a)the goods are addressed to a recipient outside [F2Great Britain]; and
(b)the goods will merely pass through places within [F2Great Britain] before arriving at their ultimate destination outside [F2Great Britain].]
Textual Amendments
F1Sch. 5 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(5); S.I. 2020/1643, reg. 2, Sch.
F2Words in Sch. 5 para. 3 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(6)(a); S.I. 2020/1643, reg. 2, Sch.