The Customs (Miscellaneous Amendments) Regulations 2026
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Change 1
5 Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018
(1) The Customs Transit Procedures (EU Exit) Regulations 2018 are amended as follows. (2) In Schedule 3 (the United Kingdom transit procedure)— (a) in Part 1 (general provision for the United Kingdom transit procedure), in paragraph 2(e)(iii)— (i) after “carnet” insert “used to make the declaration, either in electronic form or”; (ii) after “2018” insert “, in paper form”; (b) in Part 2 (operation of the UK transit procedure), in paragraph 4— (i) in sub-paragraph (2A)(b)— (aa) after “carnet” insert “, either in paper form”; (bb) after “2018” insert “or in electronic form”; (ii) in sub-paragraph (4A)— (aa) after “carnet” insert “, either in paper form”; (bb) after “2018” insert “or in electronic form”; (c) in Part 4 (modification where declaration made by carnet), in paragraph 14— (i) after “carnet” insert “, either in paper form”; (ii) after “2018” insert “or in electronic form”.
5 Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018
(1) The Customs Transit Procedures (EU Exit) Regulations 2018 are amended as follows. (2) In Schedule 3 (the United Kingdom transit procedure)— (a) in Part 1 (general provision for the United Kingdom transit procedure), in paragraph 2(e)(iii)— (i) after “carnet” insert “used to make the declaration, either in electronic form or”; (ii) after “2018” insert “, in paper form”; (b) in Part 2 (operation of the UK transit procedure), in paragraph 4— (i) in sub-paragraph (2A)(b)— (aa) after “carnet” insert “, either in paper form”; (bb) after “2018” insert “or in electronic form”; (ii) in sub-paragraph (4A)— (aa) after “carnet” insert “, either in paper form”; (bb) after “2018” insert “or in electronic form”; (c) in Part 4 (modification where declaration made by carnet), in paragraph 14— (i) after “carnet” insert “, either in paper form”; (ii) after “2018” insert “or in electronic form”.
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