Part 3 Transit Procedure
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Part 3 Transit Procedure

Meaning of goods declared for “a transit procedureâ€

5

(1)     A declaration of goods for “a transit procedure†is a declaration—

(a)     that goods are to move from one place in [Great Britain] to another place in [Great Britain], and

(b)     that the goods, so long as they are in [Great Britain], are to be subject to requirements in relation to their movement in [Great Britain] imposed on any person by or under regulations made by HMRC Commissioners.

(2)     Each of the following is an example of the kind of requirements that may be

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