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The Customs Transit Procedures (EU Exit) Regulations 2018

Status:

This is the original version (as it was originally made).

  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Common transit procedure

  4. 3.TIR transit procedure

  5. 4.United Kingdom transit procedure

  6. 5.North Atlantic Treaty procedure

  7. Signature

    1. SCHEDULE 1

      The common transit procedure

      1. PART 1 Common transit procedures that start outside the United Kingdom

        1. 1.Common transit procedure: preliminary

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

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

        4. 4.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

        5. 5.(1) Where goods subject to the common transit procedure arrive...

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

        7. 7.(1) When the goods arrive at the authorised place in...

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

        9. 9.Verification and administrative assistance

        10. 10.Controls and issuing of alternative proof

        11. 11.Sending the control results

        12. 12.Enquiry procedure for goods moved subject to the common transit procedure

        13. 13.Discharge of the common transit procedure

        14. 14.Consequences of common transit procedure discharge

        15. 15.HMRC controls and seals

      2. PART 2 Common transit procedures that start in the United Kingdom

        1. 16.Common transit procedure: preliminary

        2. 17.(1) The common transit procedure applies to goods passing through...

        3. 18.Formalities in the United Kingdom

        4. 19.(1) Each declaration for the common transit procedure must include...

        5. 20.(1) HMRC must set a time-limit within which the goods...

        6. 21.Sealing as an identification measure

        7. 22.(1) HMRC must consider means of transport or a container...

        8. 23.(1) Customs seals, and seals of a special type in...

        9. 24.Alternative identification measures to sealing

        10. 25.Release of goods for the common transit procedure

        11. 26.Goods declared for the common transit procedure by an authorised consignor

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

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

        14. 29.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

        15. 30.(1) Where goods subject to the common transit procedure arrive...

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

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

        18. 33.Verification and administrative assistance

        19. 34.Controls

        20. 35.Alternative proof of ending the common transit procedure

        21. 36.Enquiry procedure for goods moved subject to the common transit procedure

        22. 37.(1) Sub-paragraphs (2) and (3) apply where HMRC during the...

        23. 38.Discharge of the common transit procedure

        24. 39.Consequences of common transit procedure discharge

        25. 40.HMRC controls and seals

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

        1. Goods carried by air

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

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

          3. 43.Formalities to be carried out by the airline company

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

        2. Goods carried by rail

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

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

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

          4. 48.Obligations of the authorised railway undertaking

          5. 49.Formalities at the customs office of departure

          6. 50.Loading lists

          7. 51.Formalities at the customs office of transit

          8. 52.Formalities at the customs office of destination

          9. 53.Modification of the contract of carriage

          10. 54.Accounting offices of authorised railway undertakings and customs control

          11. 55.Authorised consignor

          12. 56.Authorised consignee

        3. General provision for Part 3

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

      4. PART 4 General provision for the purposes of this Schedule

        1. 58.General interpretation and provision for air

        2. 59.Liability to import duty

        3. 60.Establishing the customs status of goods, etc.

        4. 61.(1) A person able to be authorised under paragraph 18(2)...

        5. 62.Co-operation with other customs services

        6. 63.Business continuity procedure for the common transit procedure

        7. 64.Guarantees: supplementary rules for the common transit procedure

        8. 65.Provision for airlines

    2. SCHEDULE 2

      The TIR transit procedure

      1. PART 1 General provision for the TIR transit procedure

        1. 1.The TIR transit procedure: introduction

        2. 2.The “carrier” for the purposes of the TIR transit procedure...

      2. PART 2 TIR transit procedures that start outside the United Kingdom

        1. 3.TIR transit procedure: preliminaries

        2. 4.Formalities to be completed at the HMRC office of entry

        3. 5.Incidents during movement of goods

        4. 6.Presentation of goods at the HMRC customs office of destination

        5. 7.Formalities at the HMRC customs office of destination

        6. 8.Formalities for goods received by an authorised consignee

        7. 9.Alternative proof of termination of the TIR transit procedure

        8. 10.Enquiry procedure

        9. 11.Discharge of the TIR transit procedure

      3. PART 3 TIR transit procedures that start in the United Kingdom

        1. 12.Place for controls and formalities for goods leaving and re-entering the United Kingdom

        2. 13.Route for movements of goods

        3. 14.Formalities to be completed at the HMRC office of departure

        4. 15.Incidents during movement of goods

        5. 16.Returning goods subject to the TIR transit procedure

        6. 17.Formalities to be completed at the HMRC office of entry

        7. 18.Presentation of goods at the HMRC customs office of destination

        8. 19.Formalities at the HMRC customs office of destination

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

        10. 21.Alternative proof of termination of the TIR transit procedure

        11. 22.Enquiry procedure

        12. 23.Discharge of the TIR transit procedure

      4. PART 4 Miscellaneous provision for the purposes of this Schedule

        1. 24.Irregularities: supplementary

      5. PART 5 Authorisations for the TIR transit procedure

        1. 25.Authorisation of authorised consignees

        2. 26.Authorisation of guaranteeing associations

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

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

        1. 28.(1) Provision corresponding to that made by Schedule 1, paragraphs...

        2. 29.(1) Provision corresponding to Schedule 1, paragraphs 58(1)(a), (c), (d),...

    3. SCHEDULE 3

      The United Kingdom transit procedure

      1. PART 1 General provision for the United Kingdom transit procedure

        1. 1.General

        2. 2.For these purposes— (a) “authorised consignor” is subject to provision...

        3. 3.In this Schedule— (a) a “customs office of departure” is...

      2. PART 2 Operation of the UK transit procedure

        1. 4.Formalities for the UK transit procedure

        2. 5.(1) Provision corresponding to that made by Schedule 1, paragraphs...

        3. 6.Provision corresponding to that made by Schedule 1, paragraph 26...

        4. 7.Operation of the UK transit procedure

        5. 8.End of the UK transit procedure

        6. 9.Discharge of the UK transit procedure

        7. 10.(1) Where a UK transit procedure has not been discharged,...

        8. 11.Consequences of UK transit procedure discharge and liability to import duty

      3. PART 3 General provision for the purposes of this Schedule

        1. 12.(1) Provision corresponding to Schedule 1, paragraph 58(1)(a), (d), (e)...

    4. SCHEDULE 4

      Procedure for NATO forces

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

      2. 2.HMRC customs office and form 302

      3. 3.Procedural rules for the form 302

  9. Explanatory Note

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