Русско-англо-русский юридический словарь

Where a cargo insurance contract relates both to cover for some foreign or international movements of some goods (as defined in the preceding sentence) and to cover for other goods which are in transit only within the UK (that’s, where the carriage begins or ends in the UK), the element of the premium which relates to goods which are in transit only within the UK is liable to IPT. (GOV.UK)