The Customs Transit Procedures (EU Exit) Regulations 2018

• (3) The HMRC customs office of entry may prescribe a route for the TIR transit procedure, if it considers this necessary, taking into account any relevant information communicated to HMRC by the TIR Carnet holder.

• (4) Where the goods are then released by HMRC for the TIR transit procedure in Great Britain, the HMRC customs office of entry must notify the TIR Carnet holder of the release of the goods for the TIR transit procedure.

• (5) The provision made by the TIR Convention, Articles 16 and 17, and Annex 5, applies to a TIR transit procedure in Great Britain (“TIR” plates on vehicles; proper use of TIR Carnets).

Incidents during movement of goods

5

• (1) The carrier (see paragraph 2) must present without undue delay, after any incident in Great Britain (or, if the place of the incident cannot be established, detected there), during the TIR transit procedure, the goods together with the road vehicle, the combination of vehicles or the container, and the TIR Carnet of the TIR transit procedure to the nearest HMRC office where—

• (a) the carrier is obliged to deviate from the route prescribed in accordance with paragraph 4(3) due to circumstances beyond the carrier's control; or

• (b) there is an incident or accident within the meaning of the TIR Convention, Article 25.

• (2) Where HMRC consider that the TIR transit procedure concerned may continue, they may take any steps that they consider necessary (and must disregard minor breaches of time-limits or routes).

Presentation of goods at the HMRC customs office of destination

6

• (1) Where goods moved subject to a TIR transit procedure arrive at an HMRC customs office of destination in Great Britain, the following must be presented at that office—

• (a) the goods together with the road vehicle, the combination of vehicles or the container;

• (b) the TIR Carnet;

• (c) any information required by HMRC.

Formalities at the HMRC customs office of destination

7

• (1) The HMRC customs office of destination must terminate the TIR transit procedure in accordance with the TIR Convention, Articles 1(d) and 28(1). It must complete counterfoil No. 2 of the TIR Carnet and retain Voucher No. 2 of the TIR Carnet. The TIR Carnet must be returned to the TIR Carnet holder or to the person acting on that holder's behalf.

• (2) Where paragraph 6 applies, HMRC must return the appropriate part of Voucher No. 2 of the TIR Carnet to the customs office of departure without delay.

Formalities for goods received by an authorised consignee

8

• (1) When the goods arrive at the authorised place in the authorisation referred to in paragraph 25, 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, in each case within the time-limit for the purpose set in that authorisation;

• (b) unload the goods, but only after obtaining permission from HMRC to do so, and enter the results of the inspection and any other relevant information relating to the unloading into the authorised consignee's records without delay;

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

• (2) The authorised consignee must ensure that the TIR Carnet for the TIR transit procedure is presented, within the time-limit laid down in the authorisation, at the HMRC customs office of destination for the purposes of terminating the TIR transit procedure in accordance with paragraph 7(1).

• (3) The TIR Carnet holder is considered to have fulfilled the obligations under the TIR Convention, Article 1(o) where the TIR Carnet together with the road vehicle, the combination of vehicles or the container and the goods have been presented intact to the authorised consignee at the place specified in the authorisation in paragraph 25.

Alternative proof of termination of the TIR transit procedure

9

• (1) The TIR transit procedure must be considered as having been terminated correctly, within the time-limit set in accordance with provision corresponding to paragraph 14(2), where the TIR Carnet holder or the guaranteeing association in the TIR Convention, Article 1(q) presents, to the satisfaction of HMRC, one of the following documents identifying the goods—

• (a) a document certified by HMRC which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to an authorised consignee in paragraph 25;

• (b) a document or a customs record, certified by HMRC, which establishes that the goods physically left Great Britain;

• (c) a customs document issued in a country outside the United Kingdom, where the goods are placed under a customs procedure;

• (d) a document issued in a country outside the United Kingdom, 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, or by the authority of that country outside the United Kingdom, may be provided as proof.

Enquiry procedure

10

• (1) Where the TIR transit procedure terminates under paragraph 5(2), or under 7(1) but with an irregularity, HMRC must require information about that irregularity from holder of the TIR Carnet.

• (2) That holder must provide the information no later than 28 days after receiving the requirement.

• (3) If HMRC remain unable to discharge the TIR transit procedure upon receiving that information, HMRC must immediately notify the guaranteeing association (see paragraph 9(1)) in question and invite it to provide proof that the procedure should be discharged.

Discharge of the TIR transit procedure

11

HMRC must discharge the TIR transit procedure where it is properly terminated without irregularity under paragraph 7(1), or any irregularity is resolved following receipt of the information in paragraph 10(2) or 10(3).

PART 3 — TIR transit procedures that start in Great Britain

Place for controls and formalities for goods leaving and re-entering Great Britain

12

Where, in the course of movement of goods from one point to another point in Great Britain, goods leave and re-enter Great Britain, the customs controls and formalities applicable in accordance with the TIR Convention must be carried out by HMRC at the points where the goods temporarily leave Great Britain and where they re-enter Great Britain.

Route for movements of goods

13

• (1) Goods moved subject to the TIR transit procedure must be transported to the customs office of destination along an economically justified route.

• (2) Where the HMRC customs office of departure consider it necessary, it may prescribe a route for the TIR transit procedure taking into account any relevant information communicated to HMRC by the TIR Carnet holder.

Formalities to be completed at the HMRC office of departure

14

• (1) The TIR Carnet holder must submit the TIR Carnet for the TIR transit procedure at the HMRC customs office of departure.

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

• (a) the route;

• (b) the means of transport;

• (c) transport legislation or other legislation which might have an impact on setting a time-limit;

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

• (3) HMRC must notify the TIR Carnet holder of the release of the goods in Great Britain for the TIR transit procedure.

• (4) The goods in sub-paragraph (2) must then be presented to the HMRC customs office of departure by or on behalf of the holder of the TIR Carnet in question.

• (5) The goods moved subject to the TIR transit procedure must then be presented to the HMRC customs office of exit, and the following must be presented at that office—

• (a) the goods together with the road vehicle, the combination of vehicles or the container;

• (b) the TIR Carnet;

• (c) any information required by HMRC.

Incidents during movement of goods

15

• (1) The carrier (see paragraph 2) must present without undue delay, after any incident in Great Britain (or, if the place of the incident cannot be established, detected there), during the TIR transit procedure, the goods together with the road vehicle, the combination of vehicles or the container and the TIR Carnet of the TIR transit procedure to the nearest HMRC office where—

• (a) the carrier is obliged to deviate from a route prescribed in accordance with paragraph 13(2) due to circumstances beyond the carrier's control; or

• (b) there is an incident or accident within the meaning of the TIR Convention, Article 25.

• (2) Where HMRC consider that the TIR transit procedure concerned may continue, they may take any steps that they consider necessary (and must disregard minor breaches of time-limits or routes).

Returning goods subject to the TIR transit procedure

16

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

• (2) The TIR Carnet counterfoils completed by customs authorities outside the United Kingdom in the course of the TIR transit procedure are sufficient evidence of the goods being subject to the TIR transit procedure.

• (3) 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.

Formalities to be completed at the HMRC office of entry

17

• (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;

• (c) transport legislation or other legislation which might have an impact on setting a time-limit;

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

• (3) The HMRC customs office of entry may prescribe a route for the TIR transit procedure, if it considers this necessary, taking into account any relevant information communicated to HMRC by the TIR Carnet holder.

• (4) Where the goods are then released by HMRC for the TIR transit procedure in Great Britain, the HMRC customs office of entry must notify the TIR Carnet holder of the release of the goods for the TIR transit procedure.

• (5) The provision made by the TIR Convention, Articles 16 and 17, and Annex 5, applies to a TIR transit procedure in Great Britain (“TIR” plates on vehicles; proper use of TIR Carnets).

Presentation of goods at the HMRC customs office of destination

18

• (1) Where goods moved subject to a TIR transit procedure arrive at the HMRC customs office of destination in Great Britain, the following must be presented at that office—

• (a) the goods together with the road vehicle, the combination of vehicles or the container;

• (b) the TIR Carnet;

• (c) any information required by HMRC.

Formalities at the HMRC customs office of destination

19

• (1) The HMRC customs office of destination must terminate the TIR transit procedure in accordance with the TIR Convention, Articles 1(d) and 28(1). It must complete counterfoil No. 2 of the TIR Carnet and retain Voucher No. 2 of the TIR Carnet. The TIR Carnet must be returned to the TIR Carnet holder or to the person acting on that holder's behalf.

• (2) Where paragraph 18 applies, HMRC must return the appropriate part of Voucher No. 2 of the TIR Carnet to the customs office of departure without delay.

Formalities for goods received in the United Kingdom by an authorised consignee

20

• (1) When the goods arrive at the authorised place in the authorisation referred to in paragraph 25, 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, in each case within the time-limit for the purpose set in that authorisation;

• (b) unload the goods, but only after obtaining permission from HMRC to do so, and enter the results of the inspection and any other relevant information relating to the unloading into the authorised consignee's records without delay;

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

• (2) The authorised consignee must ensure that the TIR Carnet of the TIR transit procedure is presented, within the time-limit laid down in the authorisation, at the HMRC customs office of destination for the purposes of terminating the TIR transit procedure in accordance with paragraph 19(1).

• (3) The TIR Carnet holder is considered to have fulfilled the obligations under the TIR Convention, Article 1(o) where the TIR Carnet together with the road vehicle, the combination of vehicles or the container and the goods have been presented intact to the authorised consignee at the place specified in the authorisation in paragraph 25.

Alternative proof of termination of the TIR transit procedure

21

• (1) The TIR transit procedure started under paragraph 14 must be considered as having been terminated correctly, within the time-limit set in accordance with paragraph 14(2), where the TIR Carnet holder or the guaranteeing association in the TIR Convention, Article 1(q) presents, to the satisfaction of HMRC, one of the following documents identifying the goods—

• (a) a document certified by HMRC which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to an authorised consignee in paragraph 25;

• (b) a document or a customs record, certified by HMRC, which establishes that the goods physically left Great Britain;

• (c) a customs document issued in a country outside the United Kingdom, where the goods are placed under a customs procedure;

• (d) a document issued in a country outside the United Kingdom, 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, or by the authority of that country outside the United Kingdom, may be provided as proof.

Enquiry procedure

22

• (1) Where the TIR transit procedure terminates under paragraph 15(2), or under 19(1) but with an irregularity, HMRC must require information about that irregularity from holder of the TIR Carnet.

• (2) That holder must provide the information no later than 28 days after receiving the requirement.

• (3) If HMRC remain unable to discharge the TIR transit procedure upon receiving that information, HMRC must immediately notify the guaranteeing association (see paragraph 21(1)) in question and invite it to provide proof that the procedure should be discharged.

Discharge of the TIR transit procedure

23

HMRC must discharge the TIR transit procedure where it is properly terminated without irregularity under paragraph 19(1), or any irregularity is resolved following receipt of the information in paragraph 22(2) or 22(3).

PART 4 — Miscellaneous provision for the purposes of this Schedule

Irregularities: supplementary

24

• (1) A discrepancy between the TIR manifest of the goods covered by the TIR Carnet, and the actual contents of the road vehicle, combination of vehicles or container, is not an irregularity by the TIR Carnet holder where the discrepancy is not due to mistakes committed knowingly or through negligence when the goods were loaded or dispatched, or when the TIR manifest was made out.

• (2) HMRC must, on request from a customs authority for a Contracting Party to the TIR Convention giving relevant reasons, provide that authority with all the available information about matters covered by sub-paragraph (1), and minor discrepancies covered by paragraph 15(2).

PART 5 — Authorisations for the TIR transit procedure

Authorisation of authorised consignees

25

• (1) Provision corresponding to that made by Schedule 1, paragraph 18(1) to (3) (without the references to sub-paragraphs (4), (5) and (7)), and 18(8) (without the reference to “under paragraph 29(4)”), applies in relation to the TIR transit procedure (authorised consignee).

• (2) Any such HMRC authorisation existing for the purposes of the TIR Convention when this Schedule comes into force continues, but subject to and as if made under, TCTA, Part 1.

Authorisation of guaranteeing associations

26

• (1) A public notice must stipulate the rules that have effect for a “guaranteeing association” for the purposes of the TIR Convention.

• (2) A “guaranteeing association” for these purposes is one approved by HMRC to act as surety for any person using the TIR transit procedure.

• (3) That public notice must make comprehensive provision for a guaranteeing association under the TIR Convention, including the requirements and conditions of approval, and the procedure for approval by HMRC; the guarantee of transport operations subject to the TIR transit procedure; the liabilities of a guaranteeing association, in and outside the United Kingdom; the undertakings that must be given by a guarantee association; the maximum sum that may be claimed from the guaranteeing association per TIR Carnet; the functions of the guaranteeing association in relation to a TIR Carnet, such as the form and content of a TIR Carnet; the facilities and information that HMRC must provide for guaranteeing associations for the purpose of their functions.

• (4) HMRC may provide to a guaranteeing association information about—

• (a) a person's suitability for access to the TIR transit procedure, given any relevant breach of a serious customs obligation or other serious obligation relating to the importation goods, or any relevant criminal conviction;

• (b) their decision under this paragraph to exclude a person, temporarily or permanently, from access to the TIR transit procedure on the basis of the matters set out paragraph (a).

• (5) HMRC may share the decision in sub-paragraph (4)(b) with a customs authority in a place outside the United Kingdom where the person is established (as defined for this purpose by provision corresponding to that made by Schedule 1, paragraph 6(3)); the guaranteeing association, if outside Great Britain, where the matters in sub-paragraph (4)(a) took place; and the TIR Executive Board for the TIR Convention.

• (6) HMRC may amend, suspend or revoke an approval of a guaranteeing association for breach of a requirement or condition of approval, or other just cause.

• (7) The stipulations in the public notice must not differ significantly from the rules in force in the United Kingdom about guaranteeing associations immediately before this Schedule comes into force.

• (8) The HMRC authorisation for a guaranteeing association that was current immediately before this Schedule comes into force remains so in that form after it comes into force, and becomes treated as given under this paragraph such that TCTA, section 23 applies to it.

Approval of vehicles and containers; controls etc. on heavy or bulky goods

27

• (1) In general, only road vehicles, combinations of vehicles or containers within the TIR Convention, Article 3(a)(i) may be used in a TIR transit procedure (approved vehicles, etc.).

• (2) Other road vehicles, other combinations of vehicles or other containers within the TIR Convention Article 3(a)(ii) may be used in a TIR transit procedure, subject to the conditions in Chapter III(c) of that Convention (heavy or bulky goods).

• (3) Vehicles in the TIR Convention, Article 3(a)(iii) may be used in a TIR transit procedure, subject to the conditions in Article 3(a)(iii) and Chapter III(c) of that Convention (goods travelling by own means).

• (4) The arrangements that applied in the United Kingdom immediately before this Schedule comes into force, for the purposes of the TIR Convention, Articles 3(a)(i), 12, 13 and 14, continue to apply in relation to goods in Great Britain after it comes into force as if corresponding provision had been made in this paragraph (approval procedure for road vehicles or containers; conditions about construction and equipment; certificates of approval for road vehicles and containers).

• (5) Anything in sub-paragraph (4) that was valid and current immediately before this Schedule comes into force remains so after it comes into force, and becomes treated as if done under that sub-paragraph.

• (6) Everything that applied in the United Kingdom immediately before this Schedule comes into force, for the purposes of the TIR Convention Articles 3(a)(ii) or (iii), and 29 to 35, continues to apply in relation to goods in Great Britain after it comes into force as if corresponding provision had where necessary been made under this paragraph (HMRC control of heavy or bulky goods, and associated items about guaranteeing association liabilities, TIR Carnet endorsements and customs seals).

PART 6 — Further general provision for the purposes of this Schedule

28

• (1) Provision corresponding to that made by Schedule 1, paragraphs 14 and 15 applies for the purposes of the TIR transit procedure in Part 2 (consequences of discharge; removal of customs seals).

• (2) Provision corresponding to that made by Schedule 1, paragraphs 39 and 40 applies for the purposes of the TIR transit procedure in Part 3 (consequences of discharge; removal of customs seals).

• (3) Discharge of the TIR procedure also discharges the deemed transit procedure mentioned in paragraphs 3(1) and 16(1).

29

• (1) Provision corresponding to Schedule 1, paragraphs 58(1)(a), (c), (d), (e) and (f), and 58(2), applies for the purposes of this Schedule (general interpretation).

• (2) A requirement for information under paragraph 10(1) or 22(1) has effect as if made under the Finance Act 1994, section 23 and to a person to whom that section applies.

SCHEDULE 3 — The United Kingdom transit procedure

PART 1 — General provision for the United Kingdom transit procedure

General

1

This Schedule provides for chargeable goods to move between places in Great Britain subject to a transit procedure for the purposes of TCTA, section 3(4)(b) and Schedule 2, Part 3 (the “UK transit procedure”), and without payment of import duty while subject to the procedure.

2

For these purposes—

• (a) “authorised consignor” is subject to provision corresponding to Schedule 1, paragraphs 18(1) to (4) (excluding references to sub-paragraphs (5), (6A), (7) and (8)), but in relation to the UK transit procedure excluding any reference to authorisation issued other than under TCTA;

• (b) “authorised consignee” is subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding references to sub-paragraphs (4), (5) , (6A) and (7)), and 18(8), but in relation to the UK transit procedure;

• (c) seals of a special type are subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding the references to sub-paragraphs (4), (5) , (6A) and (8)), and 18(7), but in relation to the UK transit procedure;

• (d) the use by a person of electronic transport documents as customs declarations are subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding references to sub-paragraphs (4), (6A), (7) and (8)), and 18(5) and 18(6)(b) and (c), but in relation to the UK transit procedure;

• (da) the use by a person of a customs declaration that contains reduced information, in the case of the transport of goods by air (where an electronic transport document is not being used as a customs declaration) or rail, is subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding references to sub-paragraphs (4), (5), (7) and (8)) and 18(6A), but in relation to the UK transit procedure;

• (e) the holder of the UK transit procedure is—

• (i) the person who declares the goods in question for that procedure;

• (ii) the person on whose behalf the declaration is made; or

• (iii) the holder of the carnet where a declaration is made in accordance with regulation 22(4A) (Customs declarations made in paper form) of the Customs (Import Duty) (EU Exit) Regulations 2018.

3

In this Schedule—

• (a) a “customs office of departure” is the HMRC office in Great Britain where the Customs declaration for the UK transit procedure is accepted by HMRC;

• (b) a “customs office of destination” is the HMRC office in Great Britain where the goods subject to the UK transit procedure are presented to HMRC preliminary to ending that procedure ;

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

• (d) “the Istanbul Convention” means the Convention on Temporary Admission done at Istanbul on 26 June 1990;

• (e) a “carnet” is a document so described in—

• (i) the ATA Convention and

• (ii) the Istanbul Convention,

where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made.

PART 2 — Operation of the UK transit procedure

Formalities for the UK transit procedure

4

• (1) Use of the UK transit procedure for chargeable goods is subject to a Customs declaration made for this purpose and accepted by HMRC, and to the provision of a guarantee—

• (a) where there is any liability, or potential liability, to pay import duty, but not excise duty, in respect of the goods, in accordance with Part 10 of the import duty regulations; or

• (b) where there is any liability, or potential liability, to pay both import duty and excise duty in respect of the goods, in accordance with Part 10 of the import duty regulations as modified by sub-paragraph (1C).

But provision corresponding to that made by Schedule 1, paragraph 29(1G)(a) applies in relation to paragraph 2(d) for the purposes of the UK transit procedure.

• (1A) The Customs declaration in sub-paragraph (1) is deemed as made and accepted where goods arrive in Great Britain from the Isle of Man subject to a procedure corresponding in the Isle of Man to the UK transit procedure; and those goods are then chargeable goods.

• (1B) For the purposes of sub-paragraph (1A), any function carried out by the Isle of Man customs authority pre-arrival, and corresponding to a pre-departure function of HMRC in relation to the UK transit procedure, substitutes for that pre-departure function.

• (1C) For the purposes of sub-paragraph (1)(b)—

• (a) Part 10 of the import duty regulations is modified as follows—

• (i) other than in regulation 97(2), for “import duty”, wherever it appears, regard as substituted “ import duty and excise duty ”;

• (ii) in regulation 95(1)(a), regard “discharge of the liability” as “discharge of the liability to pay import duty”;

• (iii) after regulation 100(1)(b), regard as inserted—

(ba) where the goods have been placed under a duty suspension arrangement and— (i) all the liability to import duty to which the guarantee relates and, where regulation 95(2) (guarantee in relation to charges) applies, any charges in relation to that liability have been paid in full; or (ii) the potential liability to import duty to which the guarantee relates has been extinguished on the discharge of a special Customs procedure;

• (iv) in regulation 100(1)(c)—

• (aa) in paragraphs (i) and (ii), for “the duty” regard as substituted “ the import duty ”;

• (bb) at the end of paragraph (ii), regard “and” as omitted;

• (cc) at the end of paragraph (iii), for “or” regard as substituted “ and ” and regard as inserted—

(iv) the part of the specified amount which is equivalent to the amount of the liability, or potential liability, to excise duty is paid in full or the goods to which that part relates have been placed in a duty suspension arrangement; or

; and

• (b) a reference to a “guarantee” in the import duty regulations, wherever it appears, should be construed in accordance with the modifications made by paragraph (a).

• (2) Subject to sub-paragraph (2A), the goods covered by the declaration must be presented to HMRC at the Customs office of departure.

• (2A) Sub-paragraph (2) does not apply where—

• (a) the declarant is an authorised consignor; and

• (b) the declaration is not made by means of a carnet under regulation 22(4A) (customs declarations made in paper form) of the Customs (Import Duty) (EU Exit) Regulations 2018.

• (3) The UK transit procedure is compulsory where chargeable goods bound for a place in Great Britain, and to be carried by air, are loaded or reloaded at a Great Britain airport.

• (4) Subject to sub-paragraph (4A), provision corresponding to that made by Schedule 1, paragraph 19 (except sub-paragraph (1), second indent) applies to the declaration for the UK transit procedure (permissible goods).

• (4A) Sub-paragraph (4) does not apply where the declaration is made by means of a carnet under regulation 22(4A) (customs declarations made in paper form) of the Customs (Import Duty) (EU Exit) Regulations 2018.

• (5) Use of the UK transit procedure for chargeable goods that are to move from Great Britain to the Isle of Man is subject to a declaration made for this purpose and accepted by HMRC, and to the provision of a guarantee as provided for in sub-paragraph (1), first and second indents.

• (6) The declaration in sub-paragraph (5) is deemed to be within TCTA, Schedule 2, paragraph 5(1)(a).

• (7) In this paragraph, “duty suspension arrangement” has the meaning given in regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.

5

• (1) Provision corresponding to that made by Schedule 1, paragraphs 20(1), 20(3) and 20(4) applies for the purposes of the UK transit procedure (disregarding anything said about the “electronic transit system”).

• (2) Provision corresponding to that made by Schedule 1, paragraphs 21(1), 22, 23(1) to (5), 24 and 40 applies for the purposes of the UK transit procedure.

• (3) Provision corresponding to that made by Schedule 1, paragraphs 25(1) and 25(4) to (7) applies for the purposes of the UK transit procedure.

6

Provision corresponding to that made by Schedule 1, paragraph 26 applies for the purposes of the UK transit procedure.

Operation of the UK transit procedure

7

Provision corresponding to that made by Schedule 1, paragraph 28(1), and (3) to (7), applies for the purposes of the UK transit procedure, except that in this Schedule, the “carrier” is the person responsible for the carriage of the goods within Great Britain.

End of the UK transit procedure

8

• (1) Provision corresponding to that made by Schedule 1, paragraphs 29(1)(a) and (b), 29(3), 29(4), 29(6) and 29(7) applies for the purposes of the UK transit procedure, with the following modifications—

• (a) in paragraph 29(1)(a) disregard what is said about other customs authorities,

• (b) in paragraph 29(3) disregard what is said about customs authorities other than HMRC, or about the operator of a fixed transport installation,

• (c) in paragraph 29(4) disregard what is said about the obligation of the holder being met and the cases in sub-paragraphs (5) and (6),

• (d) in paragraph 29(7) disregard what is said about a customs office of destination outside the United Kingdom.

• (2) Provision corresponding to that made by Schedule 1, paragraphs 30(1) to (5), and 32, applies for the purposes of the UK transit procedure, with the following modifications—

• (a) in paragraphs 30(1) and 30(2) disregard what is said about a customs authority other than HMRC,

• (b) in paragraph 30(3) disregard what is said about HMRC having to notify the arrival and to amend their records.

• (3) Provision corresponding to that made by Schedule 1, paragraphs 31(1), 31(4) and 31(5) applies for the purposes of the UK transit procedure, but disregard what is said in paragraph 31(4) about—

• (a) the holder being deemed to fulfil the applicable obligations, and

• (b) a person similarly authorised by a customs authority in another common transit state.

• (4) Provision corresponding to that made by Schedule 1, paragraph 34(2) applies for the purposes of the UK transit procedure.

• (5) Provision corresponding to that made by Schedule 1, paragraph 35(1)(b) to (d), and 35(2), applies for the purposes of the UK transit procedure, with the following modifications—

• (a) in paragraph 35(1)(b) regard the customs authority as any other than HMRC,

• (b) in paragraphs 35(1)(c) and (d) regard a “third country” as anywhere except Great Britain.

• (6) For a UK transit procedure that ends in the Isle of Man—

• (a) sub-paragraph (5)(a) applies in relation to Schedule 1, paragraph 35(1)(b) as if—

• (i) the customs authority in question is any other than HMRC or the customs authority for the Isle of Man, and

• (ii) the document or customs record establishes that the goods have physically left Great Britain and the Isle of Man;

• (b) sub-paragraph (5)(b) applies as if Great Britain includes the Isle of Man.

• (7) A UK transit procedure also ends as provided for by paragraph 13(1).

Discharge of the UK transit procedure

9

• (1) Provision corresponding to that made by Schedule 1, paragraph 38(1) and (3) applies for the purposes of the UK transit procedure, but disregard what is said in paragraph 38(1) about the customs authority outside the United Kingdom and the comparison of data available to HMRC and the customs office of destination, and disregard the second indents of paragraph 38(1) and (3).

• (2) Sub-paragraph (4) applies where HMRC has not, within the time-limits in sub-paragraph (3), received information allowing discharge of the UK transit procedure.

• (3) The time-limits are—

• (a) nine days after the final day by which the goods and documents were to be presented to the customs office of destination pursuant to paragraph 8(1);

• (b) twelve days after the final day by which the goods and documents were expected to be presented elsewhere pursuant to paragraph 8(3).

• (4) HMRC may require from the holder of the UK transit procedure any information it deems relevant to that procedure or the goods in question.

• (5) The holder must provide that information to HMRC no later than 28 days after the one on which the requirement was made.

• (6) A UK transit procedure is also discharged as provided for by paragraph 13(1).

10

• (1) Where a UK transit procedure has not been discharged, HMRC must—

• (a) notify the guarantor for the guarantee in paragraph 4(1) that the procedure has not been discharged, and do so within nine months from the time-limit for presentation of the goods at the customs office of destination;

• (b) notify the guarantor of a potential requirement to pay an amount for which that guarantor is liable in respect of that UK transit procedure, and do so within three years from the date the declaration for the UK transit procedure was accepted.

• (2) The guarantor is released from the guarantee obligations if either of the notifications in sub-paragraph (1) has not been issued before the expiry of the time-limit.

Consequences of UK transit procedure discharge and liability to import duty

11

• (1) Provision corresponding to Schedule 1, paragraph 39 applies for the purposes of the UK transit procedure.

• (2) Provision corresponding to Schedule 1, paragraph 59 applies for the purposes of the UK transit procedure, but disregard the reference to paragraph 4(4).

• (3) Sub-paragraph (1) applies only where the UK transit procedure is discharged in Great Britain and otherwise than under TCTA, Schedule 2, paragraph 18(2).

PART 3 — General provision for the purposes of this Schedule

12

• (1) Provision corresponding to Schedule 1, paragraph 58(1)(a), (d), (da), (e) and (f), and 58(2), applies for the purposes of this Schedule.

• (2) A requirement for information under paragraph 9(4) has effect as if made under the Finance Act 1994, section 23 and to a person to whom that section applies.

SCHEDULE 4 — Procedure for NATO forces

Place for controls and formalities for NATO goods leaving and re-entering the United Kingdom

1

Where, in the course of movement of goods from one point to another point in Great Britain, goods leave and re-enter Great Britain, the customs controls and formalities applicable in accordance with the Agreement in regulation 5 must be carried out by HMRC at the points where the goods temporarily leave Great Britain and where they re-enter Great Britain.

HMRC customs office and form 302

2

• (1) HMRC must designate the customs offices in Great Britain responsible for formalities and controls concerning the movement of goods carried out by or on behalf of NATO forces.

• (2) A designated customs office must supply the NATO forces stationed in its area with forms 302 which—

• (a) are pre-authenticated with the stamp and official signature of an officer of Revenue and Customs of that office;

• (b) are serially numbered;

• (c) bear the full address of that designated customs office for the return copy of the form known as “form 302”.

• (3) In this Schedule, “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement in regulation 5.

Procedural rules for the form 302

3

• (1) The Commissioners for Her Majesty's Revenue and Customs must stipulate in a public notice the procedural rules applying to, and to the use of, form 302.

• (2) Those stipulations have effect as if made under this Schedule.

• (3) Those stipulations must provide for, in particular—

• (a) the means by which the NATO forces must lodge the form at the HMRC office;

• (b) the means by which HMRC may authenticate a form that is so lodged;

• (c) the rules for use of the form, or a copy, in relation to HMRC customs controls and formalities about NATO forces that dispatch goods, or on whose behalf goods are dispatched;

• (d) the rules for use of the form as an accompanying document for movements of goods by or on behalf of NATO forces.

• (4) That public notice must be published and in force no later than when this Schedule comes into force.

• (5) That public notice may be may be amended, revoked or replaced by a further public notice.

Signed

Rebecca Harris — Craig Whittaker — Two of the Lords Commissioners of Her Majesty's Treasury — 2018-11-29

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2018 c. 22; the “appropriate Minister” for these purposes is the Treasury under section 51(4)(b).

[^f00002]: Under section 52(2) of the Taxation (Cross-border) Trade Act 2018 (c. 22), section 52(1) of which provides that “relevant subordinate legislation” for these purposes includes any subordinate legislation made under that Act and within the meaning of the Interpretation Act 1978 (c. 30).

[^f00003]: The Convention has been amended many times 1988 to 2017. These Regulations anticipate the United Kingdom’s effective accession to the Convention, and its withdrawal from the EU.

[^f00004]: OJ No. L 8, 12.1.2018, p. 1.

[^f00005]: ECE/TRANS/WP.30.AC.2/95, paragraph 24; http://www.unece.org/tir/welcome.html. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^f00006]: Available at https://www.nato.int/cps/en/natohq/official_texts_17265.htm? A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^f00007]: As would otherwise be the case under the Taxation (Cross-border Trade) Act 2018, Schedule 1, paragraph 1(1).

[^f00008]: The Taxation (Cross-border Trade) Act 2018, section 2 covers “chargeable goods”.

[^f00009]: Articles 1 to 6 of the Convention provide further details.

[^f00010]: A member of the EU, see the Interpretation Act 1978 (c. 30), Schedule 1, as amended by the European Union (Withdrawal) Act 2018 (c. 16), Schedule 8, paragraphs 18 and 22(e) and S.I. 2018/808.

[^f00011]: 1979 c. 2; section 42(1) is amended, on a day to be appointed, by the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 36.

[^f00012]: The Taxation (Cross-border Trade) Act 2018, section 33 covers “domestic goods”.

[^f00013]: Articles 1 to 6 of the Convention provide further details.

[^f00014]: Defined in the Taxation (Cross-border Trade) Act 2018, section 35.

[^f00015]: The standard is available at https://www.iso.org/standard/62464.html. A hard copy may by inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^f00016]: Described at https://www.iso.org/obp/ui/#search. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^f00017]: Available at https://www.icao.int/publications/pages/doc7300.aspx. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^f00018]: A consignment note for the purposes of the Uniform Rules Concerning the Contract of International Carriage of Goods by Rail, see the International Rail Transport Committee https://cit-rail.org/en. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^f00019]: A Union Internationale des Chemins de fer code to identify a company involved in railway business, https://uic.org. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^f00020]: 1993 c. 9.

Postal transit procedure

6

• (1) Schedule 5 has effect and makes provision for a postal transit procedure in relation to goods moving to, from or within the United Kingdom in accordance with the Universal Postal Convention, as most recently done at Istanbul on 6 October 2016 and in Addis Ababa on 7 September 2018, and any Regulations made under it.

• (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 postal transit procedure.

Incidents in Great Britain during movements of goods subject to the common transit procedure

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

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

Formalities in Great Britain

Incidents in Great Britain during movement of goods subject to the common transit procedure

Goods carried by air

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

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

Formalities to be carried out by the airline company

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

Goods carried by rail

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

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

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

Obligations of the authorised railway undertaking

Formalities at the customs office of departure

Loading lists

Formalities at the customs office of transit

Formalities at the customs office of destination

Modification of the contract of carriage

Accounting offices of authorised railway undertakings and customs control

Authorised consignor

Authorised consignee

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

General interpretation ...

Formalities for goods received in Great Britain by an authorised consignee

1A

The UK transit procedure is also available for chargeable goods to move from Great Britain subject to a transit procedure that ends in the Isle of Man.

3A

• (1) Where chargeable goods arrive in the Isle of Man, and are subject to the UK transit procedure, paragraph 3(b) applies as if the customs office of destination is the one in the Isle of Man where the goods are presented preliminary to ending that procedure.

• (2) Where goods arrive in Great Britain from the Isle of Man or the Channel Islands, and are then chargeable goods declared for the UK transit procedure under paragraph 4(1A) or paragraph 4(1)—

• (a) a reference in paragraph 5(1) or 5(2) made to Schedule 1 that is about HMRC may also be taken as a reference to the corresponding customs authority of the Isle of Man or the Channel Islands;

• (b) a reference in paragraph 5(3) made to Schedule 1, paragraph 25(5) that is about HMRC may also be taken as a reference to the corresponding customs authority of the Isle of Man or the Channel Islands.

• (3) Where sub-paragraph (1) applies, a reference in paragraph 8(1), 8(2) or 9(1) made to Schedule 1 (except about any time-limit set by HMRC) that is about HMRC or the United Kingdom may also be taken as a reference to the corresponding customs authority for the Isle of Man or to the Isle of Man, respectively.

• (4) Nothing in this Schedule is to be taken as imposing any duty or obligation on the customs authority for the Isle of Man or the Channel Islands.

• (5) References in this Schedule to the Channel Islands are to the Bailiwick of Jersey or Guernsey, as the case requires.

7A

For a UK transit procedure covered by paragraph 1A and where the goods are in the Isle of Man, paragraph 7 applies as if the customs authority for the Isle of Man is HMRC (except in relation to any route prescribed for the procedure by HMRC) and as if the Isle of Man is within Great Britain.

End of the UK transit procedure

Discharge of the UK transit procedure

Consequences of UK transit procedure discharge and liability to import duty

13

• (1) The export of the chargeable goods from the United Kingdom in accordance with the applicable export provisions in TCTA, section 35(1) or removal of the goods from Great Britain to Northern Ireland ends and discharges the UK transit procedure.

• (2) Discharge of the UK transit procedure under paragraph 9(1) or sub-paragraph (1) is only available where the procedure has not already been discharged under TCTA, Schedule 2, paragraph 18(2),

PART 4 — Modification where declaration made by carnet

14

This Part applies where a Customs declaration for the UK transit procedure is made by means of a carnet under regulation 22(4A) (customs declarations made in paper form) of the Customs (Import Duty) (EU Exit) Regulations 2018.

15

Where this Part applies paragraphs 5 to 13 do not apply.

16

For the purposes of this Part—

• (a) Schedule 1, paragraph 58(1)(d) and (f) applies;

• (b) a transit operation ends—

• (i) on the completion of the certificate of discharge contained in the carnet by the relevant Customs authority at the customs office of destination; or

• (ii) when the goods are exported from the United Kingdom or the Isle of Man or removed from Great Britain to Northern Ireland;

• (c) “Customs obligation” has the meaning in regulation 2 of the Customs (Import Duty) (EU Exit) Regulations 2018.

Requirements of the UK transit procedure – carnets

17

The holder of the procedure and any representative named in the carnet must comply with—

• (a) the conditions set out in the carnet; and

• (b) any Customs obligation imposed in relation to the goods.

18

Where it is a condition of the carnet that the transit operation ends within a certain time-limit and the transit operation ends after the expiry of that time-limit the condition is deemed to be met where the holder of the procedure or the representative named in the carnet proves to the satisfaction of HMRC that the delay is not attributable to the holder or the representative.

19

The carnet must be valid during the period from when the goods are declared to the UK transit procedure until the transit operation ends.

20

If a transit operation ends under paragraph 16(b)(i) the goods must be, without delay—

• (a) exported or removed from Great Britain to Northern Ireland; or

• (b) declared for another Customs procedure.

Discharge of the UK transit procedure – carnets

21

The UK transit procedure is discharged when the goods are exported from the United Kingdom or the Isle of Man or removed from Great Britain to Northern Ireland where the procedure has not already been discharged under paragraph 18(2) of Schedule 2 to the TCTA.

SCHEDULE 5 — The postal transit procedure

General

1

• (1) In this Schedule—

• “public notice” refers to one that may 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;

• “universal service provider” means either—a “designated operator” within the meaning given in the Constitution of the Universal Postal Union done at Vienna on 10 July 1964, as amended by the Additional Protocols, but limited to the circumstances where those designated operators are acting—within the member country that designated them as such; andin accordance with the UP Convention; oran operator so designated by HMRC in a public notice;

• “UP Convention” means the Universal Postal Convention, as most recently done at Istanbul on 6 October 2016 and in Addis Ababa on 7 September 2018, and any Regulations made under it.

• (2) A public notice in sub-paragraph (1) may be amended, revoked or replaced by a further public notice.

• (3) Stipulations in the public notice have effect as if made in these Regulations.

2

Chargeable goods that are submitted to a universal service provider are deemed to be declared for a transit procedure (“the postal transit procedure”) if—

• (a) the goods are presented to Customs on import; and

• (b) the conditions set out in paragraph 3 are fulfilled.

3

The conditions are—

• (a) the goods are addressed to a recipient outside Great Britain; and

• (b) the goods will merely pass through places within Great Britain before arriving at their ultimate destination outside Great Britain.

Requirements of the postal transit procedure

4

Where goods are deemed to be declared for the postal transit procedure under paragraph 2, the following requirements apply—

• (a) the goods must only pass through places within Great Britain before arriving at their ultimate destination outside Great Britain;

• (b) the goods must be transported by or on behalf of a universal service provider;

• (c) the goods must be transported in compliance with any relevant conditions imposed by the UP Convention; and

• (d) the goods must be transported in compliance with any conditions imposed by a public notice.

Discharge of the postal transit procedure

5

The postal transit procedure is discharged when the goods leave Great Britain where the procedure has not already been discharged under TCTA Schedule 2, paragraph 18(2).

Editorial notes

[^c23714571]: 2018 c. 22; the “appropriate Minister” for these purposes is the Treasury under section 51(4)(b).

[^c23714581]: Under section 52(2) of the Taxation (Cross-border) Trade Act 2018 (c. 22), section 52(1) of which provides that “relevant subordinate legislation” for these purposes includes any subordinate legislation made under that Act and within the meaning of the Interpretation Act 1978 (c. 30).

[^c23714591]: The Convention has been amended many times 1988 to 2017. These Regulations anticipate the United Kingdom's effective accession to the Convention, and its withdrawal from the EU.

[^c23714601]: OJ No. L 8, 12.1.2018, p. 1.

[^c23714611]: ECE/TRANS/WP.30.AC.2/95, paragraph 24; http://www.unece.org/tir/welcome.html. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^c23714621]: Available at https://www.nato.int/cps/en/natohq/official_texts_17265.htm? A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^c23714631]: As would otherwise be the case under the Taxation (Cross-border Trade) Act 2018, Schedule 1, paragraph 1(1).

[^c23714641]: The Taxation (Cross-border Trade) Act 2018, section 2 covers “chargeable goods”.

[^c23714651]: Articles 1 to 6 of the Convention provide further details.

[^c23714661]: A member of the EU, see the Interpretation Act 1978 (c. 30), Schedule 1, as amended by the European Union (Withdrawal) Act 2018 (c. 16), Schedule 8, paragraphs 18 and 22(e) and S.I. 2018/808.

[^c23714671]: 1979 c. 2; section 42(1) is amended, on a day to be appointed, by the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 36.

[^c23714681]: The Taxation (Cross-border Trade) Act 2018, section 33 covers “domestic goods”.

[^c23714691]: Articles 1 to 6 of the Convention provide further details.

[^c23714701]: Defined in the Taxation (Cross-border Trade) Act 2018, section 35.

[^c23714711]: The standard is available at https://www.iso.org/standard/62464.html. A hard copy may by inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^c23714721]: Described at https://www.iso.org/obp/ui/#search. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^c23714761]: 1993 c. 9.

[^key-d6c791770af2bfb0ccb5a83a63257240]: Sch. 1 para. 58 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9bbcddf9ba1ebd367ea44d86430b2c0c]: Sch. 2 para. 29 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-26a99b108720abd7457b6f188969990f]: Sch. 3 para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-d0b750c5948ae96aa46e0b31bb590c2b]: Sch. 2 para. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-fecda8b9d3affd741356914c8106a49b]: Sch. 2 para. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-ffc80c8a85aa3e0fb5e6987905e3acfe]: Sch. 1 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e3a52bc83c1e504a2fa6d7e2577e72bc]: Sch. 1 para. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-fe562e635de01aa02ef88de5b367f6a0]: Sch. 3 para. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-98178482cdbda5bf072a6bbfed3ef2f2]: Sch. 1 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9eb93b7c15d0d399b68226851a80c579]: Sch. 1 para. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-8e980174377bfa346112aca15b65e568]: Sch. 1 para. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-8a5d8ace22dc41b03bae6fb2a231c1d5]: Sch. 1 para. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-080714a756efbf0ffd187ba9f90ce0c4]: Sch. 1 para. 35 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6617eb267ea6174491aea5e99f58f870]: Sch. 1 para. 38 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-62023a1c3160a0b44238d60bc7e5a7af]: Sch. 1 para. 59 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e26ea1bf0299bba70280cb35ea2e6ded]: Sch. 3 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e9f46bf8183ae02c7f65ee29b2f1c8da]: Sch. 3 para. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6e9a02e292c2e3507d24ddc8dcaeb823]: Sch. 3 para. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9bc0539f2d41c3526af13e3f0bc16e84]: Sch. 3 para. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-d1ddca3dd0f268bfddb221ccac166d71]: Sch. 1 para. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-4a3d7274c88344d638a867d9b815c0f7]: Sch. 1 para. 29 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c5e6502dec79c88798866b23ed00dfeb]: Sch. 1 para. 64 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e6632794a9db54c98423d446c0819bdc]: Sch. 3 para. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-35bc902769d68170ce9431160f61aaf0]: Sch. 3 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6aec2073ea419984e29139454b6d93fe]: Sch. 3 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-181515b5fff184debf537f28a53e9423]: Sch. 1 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-36f544a011910636a7c16f90ce521f29]: Sch. 1 para. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-1c84ceb751c125032d6d243a0348e409]: Sch. 1 para. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6133c77c9477bd61fd7c68f407945a5e]: Sch. 1 para. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b644ec72aaad61c41681b3da9da4b207]: Sch. 1 para. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b90fbb0ca04344f6e504d6d45484abd7]: Sch. 1 para. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-04e948052a415d5dc44d5856555e006d]: Sch. 1 para. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2dfe9f444a897820e99d160f2cffcae5]: Sch. 1 para. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e889b344c6532f0820bcbcdaa590f61d]: Sch. 1 para. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-540734a41f10be0046a562e90470b8ee]: Sch. 1 para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e240bb36c32ba0256fa2f4562f1e6f58]: Sch. 1 para. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-86a5451b62625cce4e53bb90b3547c5c]: Sch. 1 para. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7a661f4a388309aa70274216623caeec]: Sch. 1 para. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-afd483f753f898effba0e8c5085d57d4]: Sch. 1 para. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b9aa4cda8245b10a4ba42418968814ea]: Sch. 1 para. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-54b2ca971653524fd6605923e53acca9]: Sch. 1 para. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-45b70793c85dd4fe5aaa5f5df0bece50]: Sch. 1 para. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-4756372525a5b9d76516eb6a8d9a0bb7]: Sch. 1 para. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b7521014fd4b45e0b9d70b0d04ec9ca3]: Sch. 1 para. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-efc478ebf2a35764ba5bcd6395458e2d]: Sch. 1 para. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-0489c2810171d9cb69d03b3d232cbad5]: Sch. 1 para. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b3ffab7b85951d2c806f5e317dd1ebd3]: Sch. 1 para. 30 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-bd78fe8a7e43421b7901056b12fc7db4]: Sch. 1 para. 31 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2f8603c36b69a19a6c6431e1b30dd0d4]: Sch. 1 para. 32 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-3ea91cd475f4eb8c81492ded83f8a85a]: Sch. 1 para. 33 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-3e5bd4a86fddecbe64065cbc27c4b93b]: Sch. 1 para. 34 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-67a40702f47990a2cdfba0da7cd88b53]: Sch. 1 para. 36 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-30a1a2942c9fc3e60303b413558f1ca0]: Sch. 1 para. 37 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a9ae26ca440ef91653652566a715905b]: Sch. 1 para. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-eae884d31bd8f0a083b6ebaa692c5b76]: Sch. 1 para. 40 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-58189aec2c4e89b804d70eff0c2cc991]: Sch. 1 para. 60 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-ef6fc8a301ac748c6463741bc940db3a]: Sch. 1 para. 61 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-f8d5ba25a4cf1d7cbbce4c44d0cbf940]: Sch. 1 para. 62 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6be7e4540df301ccb26d743835ab9365]: Sch. 1 para. 63 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-1dc516217c54977cd8dd14d57028310c]: Sch. 1 para. 65 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b67a4ac49637b8fde8be7b3366ec5722]: Sch. 2 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b7163436d808ca48a5d44e042a4110ba]: Sch. 2 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-4fabae269ff4a525b4c7e05fb776aff9]: Sch. 2 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-566c87e7df3d5342fa2cf11903116bc7]: Sch. 2 para. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-8f61e9dce05064a4fecfc4a74d28a9b4]: Sch. 2 para. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-3cb8559ee9a22b378e797e19a20d8de5]: Sch. 2 para. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-bce4891372c5bcf7f6490dffecb5a008]: Sch. 2 para. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-3b4404885b3d6ef1fb6dc5601e63a02b]: Sch. 2 para. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b7e1eb2115d756619bd8fc2ae8c35b61]: Sch. 2 para. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9352f78621efb7ce810201c9f763707a]: Sch. 2 para. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-93b48fd6381eae1c0eb926ba423a4122]: Sch. 2 para. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c075eaf577336e00f01c23f80cb895ab]: Sch. 2 para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-0649b87a218c642ebe833a28f3c3291e]: Sch. 2 para. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-3b29d93c383c654ba9aadd997f3c216a]: Sch. 2 para. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-422820a4e48aed0e73f8ac7374fbd458]: Sch. 2 para. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-d01394f124ced25d03c67bced3c64452]: Sch. 2 para. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7dd442546f7dac409dd6b4611005e71a]: Sch. 2 para. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7b9393e6b26d30deb95713a30f8283f0]: Sch. 2 para. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9b0f5e9206219df6d3abd52f516bda3d]: Sch. 2 para. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.