The Customs Transit Procedures (EU Exit) Regulations 2018 No. 1258

[F1 SCHEDULE 5 U.K. The postal transit procedure

Textual Amendments

F1 Sch. 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.

3.   The conditions are— U.K.

(a) the goods are addressed to a recipient outside [F2 Great Britain]; and

(b) the goods will merely pass through places within [F2 Great Britain] before arriving at their ultimate destination outside [F2 Great Britain].]

Textual Amendments

F2 Words 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.