Legalize / United Kingdom / Statutory-Instrument

The Customs Transit Procedures (EU Exit) Regulations 2018

Type Statutory-Instrument

Publication 2018-11-29

Last updated 2025-07-16

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

PDF Download

articles Not indexed

Reform history JSON API

Made: 29th November 2018

Laid before the House of Commons: 30th November 2018

Coming into force in accordance with regulation 1(2)

The Treasury make these Regulations exercising the powers in sections 32(7), 32(8), 32(13), 51(1), 51(3) and 52(2) of, and Schedule 2 paragraphs 5, 6, 7, 19(2) and 21(1) to, the Taxation (Cross-border Trade) Act 2018 .

The Treasury consider them appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

Citation and commencement

1

(1) These Regulations may be cited as the Customs Transit Procedures (EU Exit) Regulations 2018.

(2) They come into force on such day as the Treasury may by regulations appoint .

Common transit procedure

2

(1) Schedule 1 has effect for the purpose of the United Kingdom giving effect to the Convention done at Interlaken on 20th May 1987 on a common transit procedure , as most recently amended by Decision No 1/2017 of the EU-EFTA Joint Committee on common transit .

(2) That Schedule must be interpreted and applied consistently with, and so as to give proper effect to, that Convention in relation to goods moving to, from or within the United Kingdom subject to the common transit procedure.

TIR transit procedure

3

(1) Schedule 2 has effect for the purpose of the United Kingdom giving effect to the Customs Convention on the International Transport of Goods subject to cover of TIR Carnets done at Geneva on 14th November 1975, as most recently amended on 1st October 2009 .

(2) That Schedule must be interpreted and applied consistently with, and so as to give proper effect to, that Convention in relation to goods moving to, from or within the United Kingdom subject to the TIR transit procedure.

United Kingdom transit procedure

4

(1) Schedule 3 has effect and makes provision for a United Kingdom transit procedure.

(2) Where Part 4 of Schedule 3 applies, that Schedule has effect for the purpose of the United Kingdom giving effect to—

(a) the Customs Convention on the “A.T.A. Carnet” for the temporary admission of goods done at Brussels on 6 December 1961; and

(b) the Convention on Temporary Admission done at Istanbul on 26 June 1990.

(3) Part 4 of Schedule 3 must be interpreted and applied consistently with, and so as to give proper effect to, those Conventions in relation to goods declared for a United Kingdom transit procedure.

North Atlantic Treaty procedure

5

Schedule 4 has effect and makes provision for use of NATO form 302 in the case of movements of goods from one point to another within the United Kingdom, goods leaving and re-entering the United Kingdom, and customs controls and formalities applicable in accordance with the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951 .

SCHEDULE 1 — The common transit procedure

PART 1 — Common transit procedures that start outside Great Britain

Common transit procedure: preliminary

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. If they are chargeable goods , they are deemed to be declared for a transit procedure within TCTA (see paragraph 58(1)(f)), section 3(4)(b), and no additional declaration for the purposes of that importation is necessary either before or on import.

(2) For the purposes of this Part, the “common transit procedure” is one covered by the Convention of 20th May 1987 on a common transit procedure in regulation 2 and applicable to the carriage of goods into Great Britain , and “Convention” refers to this one.

(3) Where that common transit procedure does not end in Great Britain, the continuation of the procedure outside Great Britain discharges the procedure for the purposes of TCTA, Schedule 2, paragraph 19(2).

(4) Where goods transported by a fixed transport installation enter Great Britain through that installation, those goods are deemed to be subject to the common transit procedure.

(5) In this Part—

(a) a “common transit state” is a member State or is any other country that is a Contracting Party to the Convention or that has acceded to it , and also includes the Isle of Man, the Channel Islands and the Sovereign Base Areas of Akrotiri and Dhekelia and any reference to a common transit state is to be read as a reference to a common transit state or Northern Ireland;

(b) a “fixed transport installation” is a technical means used for the continuous transport of goods such as electricity, gas or oil.

(6) Chargeable goods may be moved within Great Britain without being subject to import duty if the movement takes place in accordance with the common transit procedure.

(7) For the purposes of the common transit procedure, goods brought directly to Great Britain from the Isle of Man are not imported.

(8) Sub-paragraph (1), first indent does not apply in the case of goods brought into Great Britain directly from the Channel Islands or the SBA.

(9) For the purposes of this Schedule, references to—

(a) the Channel Islands are to the Bailiwick of Jersey or Guernsey, as the case requires;

(b) the “SBA” are to the Sovereign Base Areas of Akrotiri and Dhekelia.

(c) a “free zone” are to an area in the United Kingdom designated as a special area for customs purposes under section 100A of the Customs and Excise Management Act 1979;

(d) a “free zone business” are to a person authorised to carry out an activity described in regulation 3(2)(b)(v) or (c) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;

(e) a declaration of goods for a “free zone procedure” are to a declaration of goods for a storage procedure in a case where the goods are to be kept in a free zone.

Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit

2

(A1) Where the intended point of entry into Great Britain of the goods in paragraph 1(1) is at a location listed in a public notice published by HMRC, the MRN of the declaration of the goods (see sub-paragraph (3)) and one of the numbers specified in sub-paragraph (A6) must be provided, before the goods are brought into Great Britain, to a person listed in the notice, in the form and manner specified in the notice.

(A2) HMRC must state in the notice the date on which a listing is made and the date it has effect.

(A3) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

(A4) HMRC may vary or cancel any listing.

(A4A) Any variation or cancellation must state the date on which it is made and the date it has effect.

(A4B) Except in cases of urgency, any variation or cancellation must not have effect earlier than 30 days after the date on which it is made.

(A5) A notice must further—

(a) identify a location which is listed, including by reference to a postcode or a delineation on a map or plan, and

(b) be published as soon as practicable after it is made.

(A5A) A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice.

(A6) The specified numbers are—

(a) the vehicle registration number of any vehicle in which the goods are carried,

(b) the vehicle registration number of any trailer in which the goods are carried, or

(A7) Sub-paragraph (A1) does not apply in relation to the goods in paragraph 1(1) if, before they are brought into Great Britain, HMRC notifies the carrier that it does not.

(A8) For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1).

(1) Where sub-paragraph (A1) does not apply—

(a) the goods in paragraph 1(1) must, once brought into Great Britain, be presented to the HMRC customs office of transit (see paragraphs 58(1)(d) and sub-paragraph (2)); and

(b) the MRN of the declaration of the goods must be provided to the HMRC customs office of transit at the time and in the form and manner specified in a public notice published by HMRC.

(2) In this Part, an “HMRC customs office of transit” is—

(a) the HMRC office competent for the point of entry into Great Britain when the goods are entering Great Britain in the course of a common transit procedure; or

(b) the HMRC office competent for the point of exit from Great Britain when the goods are leaving Great Britain, in the course of a common transit procedure, via a frontier with another territory that is not a common transit state.

(3) In this Part, the “MRN” is the master reference number allocated by the competent customs authority outside Great Britain to the declaration made there for the common transit procedure.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) HMRC must record the border passage of the goods on the basis of the particulars of the common transit procedure received from the customs office of departure pursuant to the Convention. That passage must be notified by HMRC to the customs office of departure , if the customs office of departure does not already have these particulars.

(7) In this Part, the “customs office of departure” is the customs office outside Great Britain where the declaration was accepted for the goods subject to the common transit procedure.

(8) Where goods are carried via an HMRC customs office of transit that is not the one declared, HMRC must request the particulars of the common transit procedure from the customs office of departure (but only if they do not already have these particulars) and notify the border passage of the goods to the customs office of departure.

(9) Any inspection of the goods at an HMRC customs office of transit must be carried out mainly on the basis of the particulars of the common transit procedure received from the customs office of departure.

(10) Sub-paragraphs (1), (6) and (8) do not apply to the transport of goods by rail provided that HMRC can verify the border passage of the goods by other means. Such verification must take place only in the case of need, and may take place retrospectively.

(11) Each of sub-paragraphs (A1), (1) and (6) do not apply where the goods are to be, or are, brought into the United Kingdom directly from the Isle of Man, the Channel Islands or the SBA.

Incidents in the United Kingdom during movements of goods subject to the common transit procedure

3

(1) A carrier (see sub-paragraph (2)) must present the goods and provide the MRN of the declaration to HMRC if, within Great Britain—

(a) the carrier is obliged to deviate from a route prescribed by the customs office of departure due to circumstances beyond the carrier's control;

(b) the seals are broken or tampered with in the course of the transport operation for reasons beyond the carrier's control;

(d) imminent danger necessitates partial or total unloading of the sealed means of transport;

(e) there is an incident which may affect the ability of the holder of the procedure (see sub-paragraph (5)) or the carrier to comply with their respective obligations; or

(f) any of the elements constituting a single means of transport is changed, namely—

(i) a road vehicle accompanied by each of its trailers or semi-trailers;

(ii) a set of coupled railway carriages or wagons;

(iii) boats constituting a single chain.

(2) In this Part (except for the purposes of paragraph 4(5)(a)), in the context of entry, the “carrier” is the person who brings the goods, or who assumes responsibility for the carriage of the goods, into Great Britain. And in the context of exit, the “carrier” is the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of Great Britain.

(3) Where HMRC consider that the common transit procedure concerned may continue, they may take any steps that they consider necessary.

(4) In the case of an incident referred to in sub-paragraph (1)(c), presentation of the goods and provision of the MRN of the declaration is not required if the following conditions are fulfilled—

(a) the goods are transferred from a means of transport that is not sealed; and

(b) the holder of the procedure (see sub-paragraph (5)) or the carrier on behalf of the holder of the procedure provides relevant information concerning the transfer to the satisfaction of HMRC.

(5) In this Part (except for the purposes of paragraph 4(5)(b)), the “holder” of the procedure is the person who lodges the declaration for the common transit procedure, or on whose behalf that declaration is lodged.

(6) In the case of an incident referred to in sub-paragraph (1)(f), the carrier may continue the common transit procedure when one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems.

(7) In the case referred to in sub-paragraph (6), the carrier is waived from the presentation of the goods and provision of the MRN of the declaration to HMRC.

(8) In the case of an incident referred to in sub-paragraph (1)(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed, presentation of the goods and provision of the MRN of the declaration is not required if the holder of the procedure, or the carrier on behalf of the holder of the procedure, provides relevant information concerning the composition of the road vehicle to the satisfaction of HMRC.

(9) In the cases referred to in sub-paragraphs (1)(a) to (f), the MRN must be provided to HMRC at the time and in the form and manner specified in a public notice published by HMRC.

(10) Relevant information concerning incidents during common transit procedures must be recorded in the electronic transit system by HMRC.

End of the common transit procedure in the United Kingdom (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedure

4

(1) The holder of the common transit procedure is responsible for all of the following—

(a) presentation of the goods intact, and the required information in paragraph 5(1)(c), at the HMRC customs office of destination in Great Britain (see sub-paragraph (2)) within the time-limit set by the customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification;

(b) observance of the customs provisions relating to the procedure;

(c) provision of any guarantee mentioned in the Convention in order to ensure payment of any import duty and other charges which may be incurred in respect of the goods.

(2) In this Part, the “HMRC customs office of destination” is the HMRC office where the goods subject to the common transit procedure are presented in order to end the procedure.

(3) The obligation of the holder of the procedure in sub-paragraph (1) is met and the common transit procedure ends when the goods subject to the common transit procedure and the required information are available at the HMRC customs office of destination, in accordance with paragraph 5. This does not apply in a case covered by sub-paragraph (6) or (7).

(4) A carrier, or recipient of goods who accepts goods knowing that they are moving subject to the common transit procedure, is also responsible for presentation of the goods intact at the HMRC customs office of destination within the time-limit set by the customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.

(5) For the purposes of this Part and sub-paragraph (4)—

(a) the operator of a fixed transport installation who is established in the United Kingdom is the carrier;

(b) the holder of the common transit procedure in the case of a fixed transport installation is—

(i) the operator of the installation who is established in the common transit state where the goods are placed in the installation at the start of the common transit procedure, or

(ii) the operator of the installation who is established in the common transit state in the territory of which the goods enter a common transit state.

The operator in either paragraph (b)(i) or (ii) must agree with HMRC the methods of customs control over the goods transported.

(6) The common transit procedure is deemed to have ended when the appropriate entry is made in the commercial records of the consignee, or the operator of a fixed transport installation, certifying that the goods transported by fixed transport installation—

(a) have arrived at the consignee's plant;

(b) are accepted into the distribution network of the consignee; or

(7) If an electronic transport document is used as the declaration if so authorised under provision corresponding to paragraph 18(5), the common transit procedure ends when both the goods are presented at the HMRC customs office of destination for the airport and the particulars of the electronic transport document have been made available to that customs office in accordance with the means defined in the authorisation.

(8) The holder of the common transit procedure for the purposes of a case covered by sub-paragraph (7) must notify HMRC, at the HMRC customs office of destination, of all offences and irregularities related to the common transit procedure.

5

(1) Where goods subject to the common transit procedure arrive at the HMRC customs office of destination—

(a) the goods must be presented to HMRC at that office, together with any information required by HMRC, and

(b) the MRN of the declaration of the goods must be provided to HMRC at the time and in the form and manner specified in a public notice published by HMRC.

The presentation of the goods and any required information must take place during the official opening hours of the office. However HMRC may, at the request of the person concerned, allow the presentation of the goods and any required information to take place outside the official opening hours or at any other place.

(2) Where the presentation of the goods and any information required by HMRC or the provision of the MRN of the declaration of the goods has taken place after the expiry of the time-limit set by the customs office of departure, the holder of the common transit procedure is deemed to have complied with the time-limit where the holder or the carrier proves to the satisfaction of HMRC that the delay is not attributable to the holder or carrier.

(3) The common transit procedure may be ended at an HMRC office other than that declared in the declaration. That office is then the HMRC customs office of destination.

(4) HMRC must notify the customs office of departure of the arrival of the goods on the first day on which the requirements of sub-paragraph (1) are complied with if the customs office of departure does not already have these particulars.

(5) At the request of the person presenting the goods to the HMRC customs office of destination, HMRC must endorse a receipt which certifies the presentation of the goods at that customs office in Great Britain and contains a reference to the MRN of the declaration.

(6) The receipt must be provided as stipulated by paragraph 8 and must be completed in advance by the person concerned.

(7) The receipt must not be used as proof of the common transit procedure having ended.

End of the common transit procedure in the United Kingdom (2): goods received by an authorised consignee

6

(1) Upon application, HMRC may authorise the following simplification regarding the end of the common transit procedure in Great Britain, namely the status of “authorised consignee”, allowing the holder of the authorisation to receive goods moved under the common transit procedure at an authorised place which is approved as a temporary storage facility to end the procedure under paragraph 4(3).

(2) The authorisation may be granted to an applicant fulfilling the following conditions, but only if HMRC consider that they will be able to exercise control of the goods subject to the common transit procedure without introducing administrative measures disproportionate to the requirements of the person concerned—

(a) the applicant must be established in the United Kingdom;

(aa) in the opinion of an officer of Revenue and Customs, the applicant’s financial standing makes the applicant suitable to be an authorised consignee;

(b) the applicant will regularly receive goods subject to the common transit procedure;

(c) the applicant, and any director or senior employee of the applicant, have not been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an officer of Revenue and Customs is—

(i) a serious breach having regard to the circumstances and nature of any breach and the number of any breaches; and

(ii) relevant to the suitability of the applicant to be an authorised consignee;

(d) the applicant, and any director or senior employee of the applicant, have no criminal convictions which in the opinion of an officer of Revenue and Customs are—

(i) serious having regard to the type of conviction; and

(ii) relevant to the suitability of the applicant to be an authorised consignee;

(e) the applicant maintains a logistical system and records that identify the movement of, and transactions in, chargeable goods and domestic goods and facilitate compliance with Customs obligations;

(f) the applicant meets any professional standards of competence stipulated in a public notice or, in the opinion of an officer of Revenue and Customs, the applicant's practical experience makes the applicant suitable to be an authorised consignee;

(g) the applicant must be able to comply with any condition additional to paragraphs (a) to (f) which HMRC consider will be a justified condition of the authorisation if granted.

(3) For the purposes of sub-paragraph (2)(a), the applicant is established in the United Kingdom—

(a) in the case of an individual, where the individual is resident in the United Kingdom; or

(b) in any other case, where the applicant—

(i) has a registered office in the United Kingdom; or

(ii) has a permanent place in the United Kingdom from which the applicant carries out activities for which the applicant is constituted to perform.

7

(1) When the goods arrive at the authorised place in paragraph 6(1), the authorised consignee must—

(a) immediately notify the HMRC customs office of destination about the arrival of the goods and inform them of any irregularities or incidents that occurred during transport;

(b) unload the goods, but only after obtaining permission to do so from HMRC;

(c) after unloading, enter the results of the inspection and any other relevant information relating to the unloading into the authorised consignee's records without delay;

(d) notify the HMRC customs office of destination about the results of the inspection of the goods and inform them of any irregularities, no later than the third day following the day on which permission from HMRC to unload the goods was received.

(2) When HMRC have received notification of the arrival of the goods at the premises of the authorised consignee under sub-paragraph (1), they must notify the customs office of departure of the arrival of the goods.

(3) The holder of the common transit procedure is deemed to have fulfilled the applicable obligations in paragraph 4(1), and the common transit procedure is deemed to end in accordance with paragraph 4(3), when the goods have been presented intact to the authorised consignee at the authorised place as provided for in paragraph 6(1) within the time-limit set by the customs office of departure.

(4) At the carrier's request, the authorised consignee must issue a receipt which certifies the arrival of the goods at the authorised place in paragraph 6(1) and contains a reference to the MRN of the declaration. The receipt must be provided as stipulated by paragraph 8.

Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consignee

8

A receipt under paragraph 5(5) or 7(4) must take the form stipulated in a public notice.

Verification and administrative assistance

9

(1) HMRC may use their powers to carry out post-release controls of the information supplied and of any documents, forms, authorisations or data relating to the common transit procedure in order to check that the entries, the information exchanged and the stamps are authentic.

(2) They must respond without delay upon receiving a request for such controls from the customs authority of another common transit state.

(3) Where the competent customs authority (see paragraph 58(1)(b)) of the place of departure makes a request to HMRC for a post-release control of information related to the common transit procedure, the conditions laid down in paragraph 13(1) for discharging the common transit procedure are deemed not to have been fulfilled until the authenticity and accuracy of the data have been confirmed.

(4) For these purposes, “post-release control” is a specific act performed by HMRC in order to ensure compliance with customs and other legislation governing the common transit procedure.

Controls and issuing of alternative proof

10

(1) Where the common transit procedure ends in Great Britain, HMRC must carry out customs controls on the basis of the particulars of the common transit procedure received from the customs office of departure.

(2) Where the common transit procedure ends in Great Britain, no irregularity has been detected by HMRC, and the holder of the procedure presents the transit accompanying document, HMRC must endorse that document at the request of the holder of the procedure for the purpose of providing alternative proof of the ending of the procedure.

(3) The endorsement must consist of the HMRC stamp, the signature of an officer of Revenue and Customs, the date, and the following: “Alternative proof — 99202”.

Sending the control results

11

(1) HMRC must notify the control results to the customs office of departure at the latest on the third day following the day the goods are presented in accordance with paragraph 5(1) if the customs office of departure does not already have these particulars. In exceptional cases, that time-limit may be extended up to six days.

(2) Where goods are received by an authorised consignee as referred to in paragraph 6(1), the customs office of departure must be notified at the latest on the sixth day following the day the goods were delivered to the authorised consignee if the customs office of departure does not already have these particulars.

Enquiry procedure for goods moved subject to the common transit procedure

12

(1) HMRC must send the control results immediately after receiving a request from the customs office of departure where that request is made because that office has not received the control results in accordance with paragraph 11.

(2) HMRC must send their reply within 28 days from the day on which a request was sent to them by the customs office of departure for one or more of the following reasons—

(a) the customs office of departure has not received the notification of arrival of the goods by the expiry of the time-limit for the presentation of the goods mentioned in paragraph 5(2);

(b) the customs office of departure has not received the control results requested in accordance with sub-paragraph (1);

(c) the customs office of departure becomes aware that the notification of arrival of the goods was or the control results were sent in error.

(3) Sub-paragraph (2) applies only if—

(a) the request is sent to HMRC within a period of seven days after the expiry of the time-limit in sub-paragraph (2)(a) or the time-limit applicable by virtue of paragraph 11 to sub-paragraph (2)(b), or

(b) the request is sent without delay to HMRC before the expiry of the time-limit if the customs office of departure receives information that the common transit procedure has not ended correctly, or suspects that to be the case.

(4) HMRC must within 40 days from the date on which it was sent, reply to a request from the customs office of departure where—

(a) the request indicates that HMRC have not provided sufficient information for the common transit procedure to be discharged,

(b) that customs office has, at the latest 28 days after initiating the enquiry procedure, requested the holder of the common procedure to provide that information,

(c) the request indicates that the information provided in reply from the holder of the procedure is not sufficient to discharge the common transit procedure, and

(d) that customs office has immediately sent the request for supplementary information to HMRC.

Discharge of the common transit procedure

13

(1) The common transit procedure ending in Great Britain is discharged when HMRC and , if different, the customs authority for the customs office of departure outside Great Britain are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and HMRC, that the procedure has ended correctly. The deemed transit procedure in paragraph 1(1) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

(2) HMRC, acting with other customs authorities as appropriate and as the case requires, must take all the measures necessary and within their powers to regularise the situation of the goods in respect of which a common transit procedure has not been discharged under the conditions prescribed.

(3) In the case of a common transit procedure ending in Great Britain under paragraph 4(7), that common transit procedure is deemed to be discharged unless HMRC have received information or have established that the procedure has not ended correctly. The deemed transit procedure in paragraph 1(1) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

(4) The deemed transit procedure in paragraph 1(1) is deemed to be discharged, and paragraph 14 does not apply, when and to the extent that the goods in question are declared and accepted for another Customs procedure pursuant to TCTA, Schedule 2, paragraph 18(2).

Consequences of common transit procedure discharge

14

(1) On the discharge of a common transit procedure in Great Britain, except under paragraph 1(3), the chargeable goods that were subject to it become subject to TCTA, sections 1 and 3 (charge to import duty and obligation to declare goods for a Customs procedure on import) and to regulations under the Customs and Excise Management Act 1979 , section 42(1) (regulation of unloading, removal, etc. of imported goods).

(2) They are then deemed to have been presented to Customs on import for the purposes of TCTA, Schedule 1, paragraph 1(1) (imported goods to be presented to Customs).

(3) Except where sub-paragraph (4) applies, a temporary storage declaration in respect of them is then deemed to have been made ....

(3A) “Temporary storage declaration” has the meaning given by regulation 8(2) of the Customs (Import Duty) (EU Exit) Regulations 2018.

(4) This sub-paragraph applies where, immediately before the procedure is discharged—

(a) the chargeable goods that are subject to it—

(i) are in a free zone; and

(ii) have been received in the free zone by or on behalf of a free zone business;

(b) that free zone business is authorised to declare goods for a free zone procedure;

(i) made an entry into that business’s commercial records containing the particulars specified in a notice published by HMRC; and

(ii) notified a responsible authority for that free zone that the goods have been received;

(d) the case is not one set out in version 1 of the document dated 14 October entitled “Cases where goods cannot be declared by conduct or are not treated as declared for a free zone procedure on discharge of a transit procedure in a free zone” ;

(e) if a notification that goods are to be kept in a free zone was required under regulation 18D(1) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, that notification has been given to HMRC; and

(f) the goods have not been declared for another customs procedure.

(5) A notification under sub-paragraph (4)(c)(ii) must—

(a) contain the matters; and

(b) be made in the form and manner,

specified in a notice published by HMRC.

(6) Where sub-paragraph (4) applies, the goods are treated on the discharge of the procedure as if they have been declared for a free zone procedure, and acceptance of the Customs declaration is treated as having occurred immediately.

(7) HMRC must publish a notice specifying—

(a) the particulars referred to in sub-paragraph (4)(c)(i); and

(b) the matters referred to in sub-paragraph (5).

HMRC controls and seals

15

Whenever a seal needs to be removed in Great Britain to allow customs inspection for the purposes of this Part, HMRC must endeavour to reseal as necessary with a customs seal of at least equivalent security features, and note the particulars of the action including the new seal number on the cargo documentation.

PART 2 — Common transit procedures that start in Great Britain

Common transit procedure: preliminary

16

(1) For the purposes of this Part, the “common transit procedure” is one covered by the Convention of 20th May 1987 on a common transit procedure in regulation 2 and applicable to the carriage of domestic goods or chargeable goods from Great Britain , and “Convention” refers to this one.

(2) Where the goods are in Great Britain and are transported by a fixed transport installation, those goods are deemed to be subject to the common transit procedure once placed into the fixed transport installation.

(3) In this Part, the “HMRC customs office of departure” is the HMRC office in Great Britain where the declaration for the goods to the common transit procedure is accepted.

17

(1) The common transit procedure applies to goods passing through a country or territory outside Great Britain if one of the following conditions is fulfilled—

(a) the country or territory is a common transit state;

(b) carriage through that country or territory is effected under cover of a single transport document drawn up in Great Britain (but the common transit procedure is suspended in territory that is not part of a common transit state).

(2) This Part does not authorise any export of goods from the United Kingdom otherwise than in accordance with the applicable export provisions .

Formalities in the United Kingdom

18

(1) HMRC may authorise the simplification in sub-paragraph (4), (5), (6A), (7) or (8) regarding the common transit procedure or the end of that procedure.

(2) In each case, the authorisation may be granted to an applicant fulfilling the following conditions, but only if HMRC consider that they will be able to exercise control of the goods subject to the common transit procedure without introducing administrative measures disproportionate to the requirements of the person concerned—

(a) the applicant must be established in the United Kingdom;

(b) the applicant will regularly use the common transit procedure;

(c) identical conditions to those described in sub-paragraphs (aa) and (c) to (g) of paragraph 6(2) (and not restricted to authorised consignees) are fulfilled in relation to the applicant.

(3) For the purposes of sub-paragraph (2)(a), the applicant is established in the United Kingdom—

(a) in the case of an individual, where the individual is resident in the United Kingdom; or

(b) in any other case, where the applicant—

(i) has a registered office in the United Kingdom; or

(ii) has a permanent place in the United Kingdom from which the applicant carries out activities for which the applicant is constituted to perform.

(4) Authorisation as an “authorised consignor” allows the holder of the authorisation to declare goods for the common transit procedure without presenting them to HMRC.

Such authorisation must only be granted to an applicant who is authorised either—

(a) in accordance with Part 10 of the import duty regulations to provide a comprehensive guarantee, or to use a guarantee waiver if approved by HMRC under paragraph 64(10), or

(b) by customs authorities of another common transit state to provide a comprehensive guarantee or to use a guarantee waiver provided that—

(i) the authorisation has been issued in accordance with Article 55(1)(a) of Appendix 1 to the Convention and has not been annulled or revoked and is not suspended, and

(ii) the general conditions for authorisation at Article 57(1) of Appendix 1 to the Convention were satisfied at the time the authorisation was granted.

19

(A1) The presentation of the goods at the HMRC customs office of departure must take place during the official opening hours of the office. However HMRC may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at any other place.

(1) Each declaration for the common transit procedure must include only goods subject to that procedure that are moved, or are to be moved, from one customs office of departure to one customs office of destination on a single means of transport, in a container or in a package. The declaration must, in particular, correctly declare the goods for the T1 or T2 procedure as provided for in the Convention.

(2) However, one declaration for the common transit procedure may include goods moved, or to be moved, from one customs office of departure to one customs office of destination in more than one container, or in more than one package, where the containers or packages are loaded on a single means of transport.

(3) For the purposes of this paragraph, any of the following constitute a single means of transport, provided that the goods are dispatched together—

(a) a road vehicle accompanied by each of its trailers or semi-trailers;

(b) a set of coupled railway carriages or wagons;

(4) Where for the purposes of the common transit procedure a single means of transport is used for loading goods at more than one HMRC customs office of departure and for unloading at more than one customs office of destination, separate declarations must be lodged for each of the consignments.

20

(1) HMRC must set a time-limit within which the goods must be presented at the customs office of destination, taking into account the following—

(a) the route;

(b) the means of transport;

(d) any relevant information communicated to HMRC by the holder of the common transit procedure.

(2) In this Part, the “holder” of the procedure is the person who lodges the declaration in Great Britain for the common transit procedure, or on whose behalf that declaration is lodged.

Sealing as an identification measure

21

(1) Where goods are to be subject to the common transit procedure, HMRC must seal the following—

(a) the space containing the goods, where the means of transport or container has been recognised by them as suitable for sealing;

(b) each individual package, in other cases.

(2) HMRC must record the number of the seals and the individual seal identifiers, in the electronic transit system.

22

(1) HMRC must consider means of transport or a container to be suitable for sealing on the following conditions—

(a) seals can be simply and effectively affixed to the means of transport or container;

(b) the means of transport or container is so constructed that when goods are removed or introduced, the removal or introduction leaves visible traces, the seals are broken or show signs of tampering, or an electronic monitoring system registers the removal or introduction;

(d) the spaces reserved for the goods are readily accessible for inspection by a customs authority.

(2) Road vehicles, trailers, semi-trailers and containers approved for the carriage of goods under customs seal in accordance with the Convention, or any other international agreement to which the United Kingdom is a party and to similar effect, are also suitable for sealing.

23

(1) Customs seals, and seals of a special type in paragraph 18(7), must have at least the following essential characteristics and comply with the following technical specifications—

(a) essential characteristics of the seals—

(i) remaining intact and securely fastened in normal use;

(ii) being easily checkable and recognisable;

(iii) being so manufactured that any breakage, tampering or removal leaves traces visible to the naked eye;

(iv) being designed for single use or, if intended for multiple use, being so designed that they can be given a clear, individual identification mark each time they are re-used;

(v) bearing individual seal identifiers which are permanent, readily legible and uniquely numbered;

(b) technical specifications—

(i) the form and dimensions of seals may vary with the sealing method used but the dimensions are such as to ensure that identification marks are easy to read;

(ii) the identification marks of seals must be impossible to falsify and difficult to reproduce;

(iii) the material used must be resistant to accidental breakage and such as to prevent undetectable falsification or reuse.

(2) Where seals, or seals of a special type in paragraph 18(7), have been certified by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers – Mechanical Seals’ published by the International Organization for Standardization in May 2013, Edition 2 (or any later edition), those seals are deemed to fulfil the requirements laid down in sub-paragraph (1).

Alternative identification measures to sealing

24

(1) By way of derogation from paragraph 21, HMRC may decide not to seal the goods subject to the common transit procedure and instead rely on the description of the goods in the declaration or in the supplementary documents, provided that the description is sufficiently precise to permit easy identification of the goods and states their quantity, nature and any special features such as serial numbers of the goods.

(2) By way of derogation from paragraph 21, unless HMRC decide otherwise, neither the means of transport nor the individual packages containing the goods need be sealed where—

(a) the goods are carried by air, and either labels are affixed to each consignment bearing the number of the accompanying airway bill, or the consignment constitutes a load unit on which the number of the accompanying airway bill is indicated; or

(b) the goods are carried by rail, and identification measures are applied by the railway companies.

Release of goods for the common transit procedure

25

(1) Only goods which have been sealed in accordance with paragraph 21, or in respect of which alternative identification measures have been taken in accordance with paragraph 24, may be released for the common transit procedure.

(2) On release of the goods, HMRC must transmit the particulars of the common transit procedure—

(a) to the declared customs office of destination;

(b) to each declared customs office of transit that corresponds in another common transit state to the HMRC office in paragraph 27(2)(b).

Goods declared for the common transit procedure by an authorised consignor

26

(1) An authorised consignor intending to declare goods for the common transit procedure must lodge a declaration at the HMRC customs office of departure and await the expiry of the time-limit specified for this purpose in the authorisation under paragraph 18(4).

(2) The authorised consignor must enter the following information into the electronic transit system—

(a) the route, if prescribed in accordance with paragraph 20(4);

(b) the time-limit set in accordance within paragraph 20(1) within which the goods must be presented at the customs office of destination;

(3) The authorised consignor must if required to do so by an HMRC officer print a transit accompanying document that complies with the data requirements stipulated in a public notice, but only after receipt of the notification of the release of the goods for the common transit procedure.

Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit

27

(A1) Where the intended point of re-entry into Great Britain of the goods is at a location listed in a public notice published by HMRC, the MRN of the declaration of the goods (see sub-paragraph (2)(a)) and one of the numbers specified in sub-paragraph (A6) must be provided, before the goods are brought into Great Britain, to a person listed in the notice in the form and manner specified in the notice.

(A2) HMRC must state in the notice the date on which a listing is made and the date it has effect.

(A3) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

(A4) HMRC may vary or cancel any listing.

(A4A) Any variation or cancellation must state the date on which it is made and the date it has effect.

(A4B) Except in cases of urgency, any variation or cancellation must not have effect earlier than 30 days after the date on which it is made.

(A5) A notice must further—

(a) identify a location which is listed, including by reference to a postcode or a delineation on a map or plan, and

(b) be published as soon as practicable after it is made.

(A5A) A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice.

(A6) The specified numbers are—

(a) the vehicle registration number of any vehicle in which the goods are carried,

(b) the vehicle registration number of any trailer in which the goods are carried, or

(A7) Sub-paragraph (A1) does not apply in relation to the goods if, before they are brought into Great Britain, HMRC notifies the carrier that it does not.

(A8) For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1).

(1) Where sub-paragraph (A1) does not apply:

(a) the goods must be presented at each HMRC customs office of transit, and

(b) the MRN of the declaration must be provided to each HMRC customs office of transit at the time and in the form and manner specified in a public notice published by HMRC.

(2) In this Part—

(a) the “MRN” is the master reference number allocated by HMRC to the declaration for the common transit procedure;

(b) an “HMRC customs office of transit” is —

(i) the HMRC office competent for the point of exit from Great Britain when the goods are leaving Great Britain, in the course of a common transit procedure, via a frontier with another territory that is not a common transit state; or

(ii) the HMRC office competent for the point of entry into Great Britain when the goods are re-entering Great Britain in the course of a common transit procedure.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) HMRC must record the border passage of the goods on the basis of the particulars of the common transit procedure that appears on the declaration accepted by them at the HMRC customs office of departure.

(5) Where goods are carried via an HMRC office constituting an HMRC customs office of transit that is not the one declared, HMRC must amend their records accordingly.

(6) Any inspection of the goods at an HMRC customs office of transit must be carried out mainly on the basis of the particulars of the declaration for the common transit procedure accepted by HMRC.

(7) Sub-paragraphs (1), (4) and (5) do not apply to the transport of goods by rail provided that HMRC can verify the border passage of the goods by other means. Such verification must take place only in the case of need, and may take place retrospectively.

(8) Each of sub-paragraphs (A1), (1) and (4) do not apply where the goods are to be, or are, brought into Great Britain directly from the Isle of Man, the Channel Islands or the SBA.

Incidents in the United Kingdom during movement of goods subject to the common transit procedure

28

(1) A carrier (see sub-paragraph (2)) must present the goods and provide the MRN of the declaration to HMRC if, within Great Britain—

(a) the carrier is obliged to deviate from a route prescribed by HMRC due to circumstances beyond the carrier's control;

(b) the seals are broken or tampered with in the course of the transport operation for reasons beyond the carrier's control;

(d) imminent danger necessitates partial or total unloading of the sealed means of transport;

(e) there is an incident which may affect the ability of the holder of the common transit procedure (see paragraph 20(2), first indent) or the carrier to comply with their respective obligations; or

(f) any of the elements constituting a single means of transport is changed, namely—

(i) a road vehicle accompanied by each of its trailers or semi-trailers;

(ii) a set of coupled railway carriages or wagons;

(iii) boats constituting a single chain.

(2) In this Part (except for the purposes of paragraph 29(3), second indent), in the context of entry, the “carrier” is the person who brings the goods, or who assumes responsibility for the carriage of the goods, into Great Britain. And in the context of exit, the “carrier” is the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of Great Britain.

(3) Where HMRC consider that the common transit procedure concerned may continue, they may take any steps that they consider necessary.

(4) In the case of an incident referred to in sub-paragraph (1)(c), presentation of the goods and provision of the MRN of the declaration is not required if the following conditions are fulfilled—

(a) the goods are transferred from a means of transport that is not sealed; and

(b) the holder of the common transit procedure (see paragraph 20(2), first indent) or the carrier on behalf of the holder of the procedure provides relevant information concerning the transfer to the satisfaction of HMRC.

(5) In the case of an incident referred to in sub-paragraph (1)(f), the carrier may continue the common transit procedure when one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems. The carrier is then waived from the presentation of the goods and provision of the MRN of the declaration to HMRC.

(6) In the case of an incident referred to in sub-paragraph (1)(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed, presentation of the goods and provision of the MRN of the declaration is not required if the holder of the common transit procedure, or the carrier on behalf of the holder of the procedure, provides relevant information concerning the composition of the road vehicle to the satisfaction of HMRC.

(7) In the cases referred to in sub-paragraphs (1)(a) to (f), the MRN must be provided to HMRC at the time and in the form and manner specified in a public notice published by HMRC.

(8) Relevant information concerning incidents during common transit procedures must be recorded in the electronic transit system (see paragraph 20(4), third indent) by HMRC.

End of the common transit procedure (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedure

29

(1) The holder of the common transit procedure is responsible for all of the following—

(a) presentation of the goods intact, and the required information in paragraph 30(1)(c), at the customs office of destination (see paragraph 16(3)) within the time-limit set under paragraph 20(1), and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification;

(b) observance of the customs provisions relating to the procedure;

(c) unless otherwise provided for, provision of a guarantee in accordance with Part 10 of the import duty regulations, as supplemented and modified by sub-paragraph (2) and paragraph 64, in order to ensure payment of the amount of any customs debt which may be incurred in respect of the goods.

(1A) A comprehensive guarantee or guarantee waiver authorised by customs authorities of another common transit state will apply for the purposes of the provision of a guarantee at paragraph 29(1)(c), provided that—

(a) the authorisation has been issued in accordance with Article 55(1)(a) of Appendix 1 to the Convention and has not been annulled or revoked and is not suspended,

(b) the general conditions for authorisation at Article 57(1) of Appendix 1 to the Convention were satisfied at the time the authorisation was granted, and

(c) the comprehensive guarantee or guarantee waiver satisfies the requirements of, and is used by the holder of the common transit procedure in accordance with, Chapter II of Title III of Appendix 1 to the Convention.

(1B) Sub-paragraphs (1A) to (1G) supplement guarantees for the purposes of each common transit procedure.

(1C) Where the common transit procedure has not been discharged, HMRC must, within nine months from the time-limit prescribed under paragraph 20(1) for presentation of the goods at the customs office of destination, notify the guarantor that the common transit procedure has not been discharged.

(1D) Where the common transit procedure has not been discharged and the customs debt excluding duties under sections 30A(3) and 40A TCTA is incurred in the United Kingdom, HMRC must, within three years from the date of acceptance of the declaration for the common transit procedure, notify the guarantor that the guarantor is or might be required to pay the customs debt excluding duties under sections 30A(3) and 40A TCTA for which the guarantor is liable in respect of the common transit procedure in question.

(1E) The guarantor is released from the obligations of the guarantee if either notification provided for in sub-paragraph (1C) or (1D) has not been issued to the guarantor before the expiry of the time limit.

(1F) Where either notification has been issued, the guarantor must be informed by HMRC of the recovery of the customs debt or the discharge of the common transit procedure.

(1G) No guarantee is required in any of the following situations—

(a) goods carried by air in accordance with the authorisation in paragraph 18(5),

(b) goods carried by a fixed transport installation as mentioned in paragraph 16(2),

(2) In this Part (and for the purposes of paragraph 64 ...), a “customs debt” is the obligation in the United Kingdom on a person to pay an amount under TCTA of any duty of customs and other charges due, an amount of excise duty or (except for the purposes of paragraph 29(1D) and 64(10)(d)) to pay corresponding amounts owed to a common transit state apart from the United Kingdom.

(3) A carrier, or recipient of goods who accepts goods knowing that they are moving subject to the common transit procedure, is also responsible for presentation of the goods intact at the customs office of destination within the time-limit set under paragraph 20(1) and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.

30

(1) Where goods subject to the common transit procedure arrive at the customs office of destination:

(a) the goods must be presented to HMRC or, if different, the competent customs authority at that office, together with any information required by HMRC or that other customs authority, and

(b) the MRN of the declaration of the goods must be provided to HMRC or, if different, the competent customs authority at that office, at the time and in the form and manner specified in a public notice published by HMRC.

The presentation of the goods and any required information must take place during the official opening hours of the office. However, if in Great Britain, HMRC may, at the request of the person concerned, allow the presentation of the goods and any required information to take place outside the official opening hours or at any other place.

End of the common transit procedure (2): goods received by an authorised consignee in Great Britain

31

(1) When the goods arrive at the authorised place in paragraph 18(8), the authorised consignee must—

(a) immediately notify HMRC at the customs office of destination about the arrival of the goods and inform them of any irregularities or incidents that occurred during transport;

(b) unload the goods, but only after obtaining permission to do so from HMRC;

(c) after unloading, enter the results of the inspection and any other relevant information relating to the unloading into the authorised consignee's records without delay;

(d) notify the HMRC customs office of destination about the results of the inspection of the goods and inform them of any irregularities, no later than the third day following the day on which permission from HMRC to unload the goods was received.

(2) When HMRC have received notification of the arrival of the goods at the premises of the authorised consignee under sub-paragraph (1), or of a person similarly authorised as such by a customs authority in another common transit state, they must update their records accordingly.

(3) When HMRC have received the results of the inspection of the goods in sub-paragraph (1)(d), they must update their records accordingly no later than the sixth day following the day the goods were delivered to the authorised consignee.

(4) The holder of the common transit procedure is deemed to have fulfilled the applicable obligations in paragraph 29(1), and the common transit procedure is deemed to end in accordance with paragraph 29(4), when the goods have been presented intact to the authorised consignee at the authorised place as provided for in paragraph 18(8), or to a person similarly authorised as such by a customs authority in another common transit state, within the time-limit set by HMRC under paragraph 20(1).

(5) At the carrier's request, the authorised consignee in sub-paragraph (1) must issue a receipt which certifies the arrival of the goods at the authorised place mentioned in paragraph 18(8) and contains a reference to the MRN of the declaration. The receipt must be provided as stipulated by paragraph 32.

Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consignee

32

A receipt under paragraph 30(4) or 31(5) must take the form stipulated in a public notice.

Verification and administrative assistance

33

(1) HMRC may use their powers to carry out post-release controls of the information supplied and of any documents, forms, authorisations or data relating to the common transit procedure in order to check that the entries, the information exchanged and the stamps are authentic.

(2) They must respond without delay upon receiving a request for such controls from the customs authority of another common transit state.

(3) Where HMRC make a request to the competent customs authority of another common transit state for a post-release control of information related to the common transit procedure, the conditions laid down in paragraph 38(1) for discharging the common transit procedure are deemed not to have been fulfilled until the authenticity and accuracy of the data have been confirmed.

(4) For these purposes, “post-release control” is a specific act performed by HMRC in order to ensure compliance with customs and other legislation governing the common transit procedure.

Controls

34

(1) Where the common transit procedure ends in Great Britain, HMRC must carry out customs controls on the basis of the particulars of the common transit procedure known to them.

(2) Where the common transit procedure ends in Great Britain, no irregularity has been detected by HMRC, and the holder of the procedure presents the transit accompanying document, HMRC must endorse that document at the request of the holder of the procedure for the purpose of providing alternative proof of the ending of the procedure.

(3) The endorsement must consist of the HMRC stamp, the signature of an officer of Revenue and Customs, the date, and the following: “Alternative proof — 99202”.

Alternative proof of ending the common transit procedure

35

(1) The common transit procedure must be considered as having been ended correctly where the holder of the procedure presents, to the satisfaction of HMRC, one of the following documents identifying the goods—

(a) a document certified by the customs authority of a common transit state of destination which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to a person who is an authorised consignee or is correspondingly authorised by a customs authority in another common transit state;

(b) a document or a customs record, certified by the customs authority of a common transit state, which establishes that the goods have physically left the common transit area (and here the “common transit area” is the area comprising the common transit states);

(c) a customs document issued in a third country where the goods are subject to a customs procedure (and here and in paragraph (d), “third country” is any country except a common transit state);

(d) a document issued in a third country, stamped or otherwise certified by the customs authority of that country and establishing that the goods are considered to be in free circulation in that country.

(2) Instead of the documents referred to in sub-paragraph (1), copies certified as being true copies by the body which certified the original documents may be provided as proof.

(3) The notification of arrival of the goods received by HMRC corresponding to the one referred to in paragraph 5(4) or 7(2), or a receipt corresponding in relation to another common transit state to the one referred to in paragraph 32, must not be considered to be proof that the common transit procedure has been ended correctly.

Enquiry procedure for goods moved subject to the common transit procedure

36

(1) Where, after receiving the notification of the arrival of the goods, HMRC have not received any control results from the customs office of destination outside the United Kingdom within 6 days of the goods being presented to that office, or of the goods being presented to the person in another common transit state as mentioned in paragraph 31(2), HMRC must immediately request the control results from the customs office of destination. Here, “control results” are those in another common transit state corresponding to the ones in paragraphs 10 and 11.

(2) Where HMRC have not yet received information that allows for the discharge of the common transit procedure or for the recovery of the customs debt, they may request the relevant information from the holder of the procedure or, where sufficient particulars are available at the place of destination outside the United Kingdom, from the customs office of destination outside the United Kingdom, in the following cases—

(a) HMRC have not received the notification of arrival of the goods, corresponding to that in paragraph 5(4), by the expiry of the time-limit set for the presentation of the goods under paragraph 20(1);

(b) HMRC have not received the control results requested in accordance with sub-paragraph (1);

(3) HMRC must send requests for information in accordance with sub-paragraph (2)(a) within a period of 7 days after the expiry of the time limit referred to there, and requests for information in accordance with sub-paragraph (2)(b) within a period a period of 7 days after the expiry of the applicable time-limit referred to in sub-paragraph (1).

37

(1) Sub-paragraphs (2) and (3) apply where HMRC during the enquiry procedure obtain evidence that the place where the events from which the customs debt arises occurred is in another common transit state.

(2) HMRC shall immediately, and in any event within the time-limit in sub-paragraph (3), send all the information available to the competent customs authority at that place outside the United Kingdom.

(3) The time-limit is seven months from the latest date on which the goods should have been presented at the customs office of destination, unless before the expiry of that time-limit a request to transfer the recovery of the customs debt was sent by the authority responsible for the place where, according to the evidence obtained by HMRC, the events from which the customs debt arises occurred; in which case, that time-limit is extended by one month.

(4) If HMRC have not within 28 days received information from that competent customs authority acknowledging the information and informing them whether it is responsible for the recovery of the customs debt, they must immediately resume the enquiry procedure or start the recovery of that customs debt in the United Kingdom.

Discharge of the common transit procedure

38

(1) The common transit procedure is discharged when HMRC and any customs authority for the customs office of destination outside the United Kingdom are in a position to establish, on the basis of a comparison of the data available to HMRC and any customs office of destination, that the procedure has ended correctly. The deemed transit procedure in paragraph 25(9) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

(2) HMRC, acting with any customs authority for any customs office of destination outside the United Kingdom, must take all the measures necessary and within their powers to regularise the situation of the goods in respect of which a common transit procedure has not been discharged under the conditions prescribed.

(3) In the case of a common transit procedure ending in accordance with paragraph 29(6), that common transit procedure is deemed to be discharged unless HMRC have received information or have established that the procedure has not ended correctly. The deemed transit procedure in paragraph 25(9) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

(4) The deemed transit procedure in paragraph 25(9) is deemed to be discharged, and paragraph 39 does not apply, when and to the extent that the goods in question are declared and accepted for another Customs procedure pursuant to TCTA, Schedule 2, paragraph 18(2).

Consequences of common transit procedure discharge

39

(1) On the discharge of a common transit procedure in Great Britain, any chargeable goods that were subject to it become subject to TCTA, sections 1 and 3 (charge to import duty and obligation to declare goods for a Customs procedure on import) and to regulations under the Customs and Excise Management Act 1979, section 42(1) (regulation of unloading, removal, etc. of imported goods).

(2) They are then deemed to have been presented to Customs on import for the purposes of TCTA, Schedule 1, paragraph 1(1) (imported goods to be presented to Customs).

(3) Except where sub-paragraph (4) applies, a temporary storage declaration in respect of them is then deemed to have been made ....

(3A) “Temporary storage declaration” has the meaning given by regulation 8(2) of the Customs (Import Duty) (EU Exit) Regulations 2018.

(4) This sub-paragraph applies where, immediately before the procedure is discharged—

(a) the chargeable goods that are subject to it—

(i) are in a free zone; and

(ii) have been received in the free zone by or on behalf of a free zone business;

(b) that free zone business is authorised to declare goods for a free zone procedure;

(i) made an entry into that business’s commercial records containing the particulars specified in a notice published by HMRC; and

(ii) notified a responsible authority for that free zone that the goods have been received;

(d) the case is not one set out in version 1 of the document dated 14 October entitled “Cases where goods cannot be declared by conduct or are not treated as declared for a free zone procedure on discharge of a transit procedure in a free zone” ;

(e) if a notification that goods are to be kept in a free zone was required under regulation 18D(1) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, that notification has been given to HMRC; and

(f) the goods have not been declared for another customs procedure.

(5) A notification under sub-paragraph (4)(c)(ii) must—

(a) contain the matters; and

(b) be made in the form and manner,

specified in a notice published by HMRC.

(6) Where sub-paragraph (4) applies, the goods are treated on the discharge of the procedure as if they have been declared for a free zone procedure, and acceptance of the Customs declaration is treated as having occurred immediately.

(7) HMRC must publish a notice specifying—

(a) the particulars referred to in sub-paragraph (4)(c)(i); and

(b) the matters referred to in sub-paragraph (5).

HMRC controls and seals

40

PART 3 — Simplifications for the paper-based common transit procedure for goods carried by air or rail

Goods carried by air

Authorisations for the use of a paper-based common transit procedure for goods carried by air

41

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A manifest as a declaration for the use of the paper-based common transit procedure for goods carried by air

42

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Formalities to be carried out by the airline company

43

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Verification of a list of manifests used as a paper-based declaration for goods carried by air

44

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Goods carried by rail

Authorisations for the use of a paper-based common transit procedure for goods carried by rail

45

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CIM consignment note as a declaration for the use of the paper-based common transit procedure for goods carried by rail

46

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Holder of the paper-based common transit procedure for goods carried by rail and the obligations

47

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Obligations of the authorised railway undertaking

48

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Formalities at the customs office of departure

49

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Loading lists

50

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Formalities at the customs office of transit

51

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Formalities at the customs office of destination

52

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modification of the contract of carriage

53

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounting offices of authorised railway undertakings and customs control

54

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Authorised consignor

55

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Authorised consignee

56

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General provision for Part 3

Provision relating to authorisations for the use of the paper-based common transit procedures for goods carried by air or rail

57

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 4 — General provision for the purposes of this Schedule

General interpretation and provision for air

58

(1) In this Schedule—

(a) an “application” to, or an “authorisation” given by, HMRC is governed by regulations under TCTA, Part 1;

(b) the “competent” customs office or customs authority is the one responsible for the place in question;

(c) a “declaration” is to be understood in the light of provision made for the purposes of the Convention by or under TCTA, Schedule 1 or, as the context requires, corresponding provision made for those purposes under the law of another common transit state;

(d) “HMRC” means Her Majesty's Revenue and Customs;

(da) “import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018;

(e) “public notice” refers to one that must be published for the purposes in question by the Commissioners for Her Majesty's Revenue and Customs having regard to those purposes, and in such manner as they consider appropriate for those purposes;

(f) “TCTA” means the Taxation (Cross-border Trade) Act 2018.

(2) A public notice in sub-paragraph (1)(e) must be in force so as to give effect to the purposes for which it must be published, but it may be amended, revoked or replaced by a further public notice. Stipulations in the public notice have effect as if made in these Regulations.

(3) A requirement for information under paragraph 36(4) has effect as if made under the Finance Act 1994, section 23 and to a person to whom that section applies.

Liability to import duty

59

Nothing in this Schedule affects any incurrence of liability to import duty from a common transit procedure, or the person liable, by or under TCTA, except that in situations covered by paragraph 4(4) or 29(3), first indent the carrier or recipient of the goods is also jointly and severally liable with any person liable by or under TCTA.

Establishing the customs status of goods, etc.

60

For the purposes of the Convention, Appendix II, Article 8(2), 9(4), 9(7), 10(3) or 12(1), HMRC may carry out the functions of the “competent office”, “customs office”, or “customs office of departure” if in each respective case it is in Great Britain.

61

(1) A person able to be authorised under paragraph 18(2) may be authorised by HMRC to issue T2L or T2LF data for the purposes of the Convention without having to present this to HMRC for endorsement.

(2) Authorisation under sub-paragraph (1) only applies to a person who—

(a) will regularly issue the data and use it for a proper purpose, and

(b) is able to comply with any condition additional to sub-paragraph (a) which HMRC consider will be a justified condition of the authorisation if granted.

(3) The authorisation may stipulate that the front of the forms used in issuing the T2L or T2LF data and any continuation sheet or sheets must be—

(a) stamped in advance with the stamp of the office referred to in the Convention, Appendix II, Article 15(1)(a) and signed by an official of that office; or

(b) stamped by the authorised issuer in sub-paragraph (1) with a special metal stamp approved by the competent authorities and conforming to the specimen in the Convention, Appendix III, Annex B9. The stamp may be pre-printed on the forms if the printing is entrusted to a printer approved for that purpose.

(4) In the event of the misuse by any person of T2L or T2LF data issued under sub-paragraph (1), the authorised issuer shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in respect of goods carried under cover of such data, unless that issuer can satisfy HMRC that the authorised issuer took all necessary security measures required under the Convention, Appendix II, Article 16.

(5) The authorised issuer in sub-paragraph (1) may be authorised by HMRC not to sign such T2 or T2LF data issued using the special metal stamp in sub-paragraph (3)(b) which are drawn up by an electronic or automatic data processing system. Such authorisation is subject to the authorised issuer previously having given to HMRC a written undertaking acknowledging liability for the legal consequences arising from all such T2L and T2LF data.

(6) Each T2L or T2LF data drawn up in accordance with sub-paragraph (5) must contain in place of the authorised issuer's signature the endorsement: “Signature waived”.

Co-operation with other customs services

62

Provision corresponding to TCTA, section 26 applies where HMRC co-operates with other customs services (whether or not about import duty under TCTA) on matters of mutual concern for any of the purposes of this Schedule.

Business continuity procedure for the common transit procedure

63

A public notice must stipulate the business continuity procedure for use by the holder of the common transit procedure, including an authorised consignor, in the event of a temporary failure of—

(a) the electronic transit system in Parts 1 and 2;

(b) the computerised system used by the holders of the procedure for making the declarations for the common transit procedure by means of electronic data-processing techniques;

(c) the electronic connection between the computerised system used by the holders of the procedure for making the declarations for the common transit procedure by means of electronic data-processing techniques and the electronic transit system.

Guarantees: supplementary rules for the common transit procedure

64

(1) This paragraph supplements and modifies the provision mentioned in paragraph 29(1)(c) about guarantees for the purposes of each common transit procedure.

(2) For the purpose of calculating the amount of the guarantee, domestic goods carried subject to the common transit procedure must be treated as chargeable goods.

(3) The specified amount of the guarantee must correspond to an amount of customs debt which may become payable in connection with each common transit procedure in respect of which the guarantee is provided, in the period between the declaring of the goods for the common transit procedure and the discharge of that procedure.

Provision for airlines

65

(1) HMRC may authorise, in the case of air transport, the use of an electronic transport document as a declaration for the common transit procedure, provided it contains the particulars of such declaration and those particulars are available to the customs authorities for the place of departure and destination to allow the customs control of the goods and the discharge of the procedure.

(2) The authorisation in sub-paragraph (1) is subject to paragraph 18(1) to (3) (but only to the extent that it concerns paragraph 18(5) and (6)) and must only be granted where—

(a) HMRC have consulted the customs authorities for the airports of departure and destination other than HMRC and have received no notification from either authority, within 45 days from the communication, that the applicant does not fulfil one or more of the conditions for granting the authorisation;

(b) the applicant operates a significant number of flights between common transit state airports; and

(c) the applicant demonstrates the ability to ensure that the particulars of the electronic transport document are available to the customs office of departure for the airport of departure and to the customs office of destination for the airport of destination, and that those particulars are the same.

(3) Expressions used in this paragraph have the same meaning as corresponding expressions in Part 2.

SCHEDULE 2 — The TIR transit procedure

PART 1 — General provision for the TIR transit procedure

The TIR transit procedure: introduction

1

(1) Under the TIR transit procedure provided for by this Schedule, chargeable goods may be moved within Great Britain without being subject to import duty if the movement takes place in accordance with the Customs Convention on the International Transport of Goods subject to the cover of TIR Carnets done at Geneva on 14th November 1975 in regulation 3, as most recently amended on 1st October 2009, provided that the movement—

(a) begins or ends outside Great Britain; or

(b) is effected between two points in Great Britain through territory outside.

(2) That procedure may also be used for the export of domestic goods from the United Kingdom under the applicable export provisions.

(3) That convention is referred to in this Schedule as the “TIR Convention”.

(4) For the purposes of this Schedule—

(a) the HMRC customs office of entry, departure, destination or exit is any HMRC office stipulated for the purposes of the TIR transit procedure in a public notice;

(b) the HMRC customs office of entry is the HMRC office stipulated in that public notice and where the goods subject to the TIR procedure are to be presented after entry into Great Britain.

(c) the customs office of departure, as the context requires, is the HMRC office stipulated in that public notice and where the TIR transit procedure starts in Great Britain, or the customs office outside Great Britain where the TIR transit procedure starts;

(d) the HMRC customs office of destination is the HMRC customs office stipulated in that public notice and where the TIR transit procedure ends;

(e) the HMRC customs office of exit is the HMRC customs office stipulated in that public notice and where the goods subject to the TIR transit procedure are to leave Great Britain;

(f) a single TIR transit procedure must not include more than eight customs offices of departure or destination (whether or not HMRC offices), in total.

2

The “carrier” for the purposes of the TIR transit procedure is the person who brings the goods, or assumes responsibility for the carriage of the goods, to a customs office in Great Britain.

PART 2 — TIR transit procedures that start outside Great Britain

TIR transit procedure: preliminaries

3

(1) The goods need not be presented to Customs on import when goods subject to a TIR transit procedure are brought into Great Britain. If they are chargeable goods, these are deemed to be declared for a transit procedure within TCTA, section 3(4)(b), and no additional declaration for the purposes of the importation is necessary either before or on import.

(2) But the goods in sub-paragraph (1) must then be presented to the HMRC customs office of entry by or on behalf of the holder of the TIR Carnet in question.

(3) The TIR Carnet counterfoils completed by customs authorities outside Great Britain in the course of the TIR transit procedure are sufficient evidence of the goods being subject to the TIR transit procedure.

Formalities to be completed at the HMRC office of entry

4

(1) The TIR Carnet holder must without delay submit the TIR Carnet for the TIR transit procedure at the HMRC customs office of entry.

(2) That HMRC customs office of entry may set a time-limit within which the goods must be presented to the HMRC customs office of destination, taking into account the following—

(a) the route;

(b) the means of transport;

(d) any relevant information communicated to HMRC by the TIR Carnet holder.

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.