In the heading, the words “Great Britain” substituted for the words “the United Kingdom” by SI 2020/1605, reg. 39(2)(a), with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1643, reg. 2 and Sch.).


1(1)  The goods need not be presented to Customs on import when goods subject to a common transit procedure that starts outside Great Britain are brought into Great Britain.

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