F1PART 8AOnward export
Annotations:
Amendments (Textual)
Onward export notifications treated as withdrawn59D
An onward export notification in respect of goods is treated as withdrawn if—
a
an export trans-shipment of the goods does not take place before the end of the period of 14 days beginning on the day on which the goods were presented to Customs on import; or
b
the goods were not exported before the end of the period of 90 days beginning with the day on which the goods were presented to Customs on import.
Pt. 8A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(20); S.I. 2020/1643, reg. 2, Sch.