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The Customs Transit Procedures (EU Exit) Regulations 2018

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Formalities to be completed at the HMRC office of departureU.K.

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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 [F1Great 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.

The presentation must take place during the official opening hours of the office. However HMRC may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at any other place.

(6) The provision made by the TIR Convention, Articles 16 and 17, and Annex 5, applies to a TIR transit procedure in [F2Great Britain] (“TIR” plates on vehicles; proper use of TIR Carnet).

Textual Amendments

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I1Sch. 2 para. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

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