This section has no associated Explanatory Memorandum
2. The “carrier” for the purposes of the TIR transit procedure is the person who brings the goods, or assumes responsibility for the carriage of the goods, to a customs office in [F1Great Britain].U.K.
It is also for the purposes of the TIR transit procedure a person who takes the goods from, or assumes responsibility for the carriage of the goods from, [F1Great Britain].
Textual Amendments
F1Words in Sch. 2 para. 2 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(b); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 2 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.