Taxation (Cross-border Trade) Act 2018

Meaning of goods declared for “a transit procedure”

5 (1) A declaration of goods for “a transit procedure” is a declaration—

(a) that goods are to move from one place in the United Kingdom to another place in the United Kingdom, and

(b) that the goods, so long as they are in the United Kingdom, are to be subject to requirements in relation to their movement in the United Kingdom imposed on any person by or under regulations made by HMRC Commissioners.

(2) Each of the following is an example of the kind of requirements that may be imposed by the regulations—

(a) a requirement for the goods to be presented at places of a specified description together with documents of a specified description,

(b) a requirement for the goods to be presented at any place within paragraph (a) at or before such time as may be specified,

(c) a requirement for the route by which the goods are to be moved to be a specified route,

(d) a requirement for the movement of the goods to be by a specified means of transport, and

(e) requirements imposed on any person who is in possession or control of the goods in circumstances where the person knows, or ought reasonably to have known, that the goods are subject to a transit procedure.