The Customs Transit Procedures (EU Exit) Regulations 2018

Alternative proof of termination of the TIR transit procedure U.K.

9.—(1) The TIR transit procedure must be considered as having been terminated correctly, within the time-limit set in accordance with provision corresponding to paragraph 14(2), where the TIR Carnet holder or the guaranteeing association in the TIR Convention, Article 1(q) presents, to the satisfaction of HMRC, one of the following documents identifying the goods—

(a) a document certified by HMRC which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to an authorised consignee in paragraph 25;

(b) a document or a customs record, certified by HMRC, which establishes that the goods physically left [F1 Great Britain];

(c) a customs document issued in a country outside the United Kingdom, where the goods are placed under a customs procedure;

(d) a document issued in a country outside the United Kingdom, stamped or otherwise certified by the customs authority of that country and establishing that the goods are considered to be in free circulation in that country.

(2) Instead of the documents referred to in sub-paragraph (1), copies certified as being true copies by the body which certified the original documents, or by the authority of that country outside the United Kingdom, may be provided as proof.

Textual Amendments

F1 Words in Sch. 2 para. 9(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(h); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Sch. 2 para. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.