The Customs Transit Procedures (EU Exit) Regulations 2018 No. 1258

SCHEDULE 1 U.K. The common transit procedure

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

General provision for Part 3 U.K.

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

57.—(1) An authorisation referred to in paragraph 41 or 45 must only be granted provided that—

(a) 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;

(b) the applicant keeps records which enable HMRC to carry out effective controls; and

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

(2) Where an applicant holds an authorised economic operator authorisation pursuant to regulations under TCTA, section 22 the requirements set out in paragraphs 41(1)(d) and (e), 45(1)(d) and (e), and sub-paragraph (1) are deemed to be met.

Commencement Information

I1 Sch. 1 para. 57 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.