The Customs Transit Procedures (EU Exit) Regulations 2018

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 together with the MRN of the declaration to HMRC if, within the United Kingdom—

(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;

(c) goods are transferred from one means of transport to another means of transport;

(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 the United Kingdom.

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 the United Kingdom.

(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 together with 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in sub-paragraph (1)(f), the carrier may continue the common transit procedure when one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems.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 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 together with 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-paragraph (1), the carrier must make the necessary entries in the transit accompanying document.

(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.