19(1)This paragraph specifies further cases in which particular special Customs procedures are discharged.U.K.
(2)A transit procedure is discharged in accordance with provision made by regulations made by HMRC Commissioners.
(3)A storage procedure, an inward processing procedure, an authorised use procedure or a temporary admission procedure is discharged if—
(a)the goods are exported from the United Kingdom in accordance with the applicable export provisions [F1or are removed to Northern Ireland],
(b)the goods are destroyed, or
(c)the goods are liable to forfeiture.
(4)In addition, an authorised use procedure or temporary admission procedure in respect of any goods is discharged if the requirements imposed by or under this Schedule in relation to the procedure are met in respect of the goods.
Textual Amendments
F1Words in Sch. 2 para. 19(3)(a) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 9(7) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Modifications etc. (not altering text)
C1Sch. 2 para. 19(3) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(9) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)
Commencement Information
I1Sch. 2 para. 19 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 2 para. 19 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)