The Customs Transit Procedures (EU Exit) Regulations 2018

PART 1 General provision for the TIR transit procedure

The TIR transit procedure: introduction

1.—(1) Under the TIR transit procedure provided for by this Schedule, chargeable goods may be moved within the United Kingdom without being subject to import duty if the movement takes place in accordance with the Customs Convention on the International Transport of Goods subject to the cover of TIR Carnets done at Geneva on 14th November 1975 in regulation 3, as most recently amended on 1st October 2009, provided that the movement—

(a) begins or ends outside the United Kingdom; or

(b) is effected between two points in the United Kingdom through territory outside.

(2) That procedure may also be used for the export of domestic goods from the United Kingdom under the applicable export provisions.

(3) That convention is referred to in this Schedule as the “TIR Convention”.

(4) For the purposes of this Schedule—

(a) the HMRC customs office of entry, departure, destination or exit is any HMRC office stipulated for the purposes of the TIR transit procedure in a public notice;

(b) the HMRC customs office of entry is the HMRC office stipulated in that public notice and where the goods subject to the TIR procedure are to be presented after entry into the United Kingdom.

(c) the customs office of departure, as the context requires, is the HMRC office stipulated in that public notice and where the TIR transit procedure starts in the United Kingdom, or the customs office outside the United Kingdom where the TIR transit procedure starts;

(d) the HMRC customs office of destination is the HMRC customs office stipulated in that public notice and where the TIR transit procedure ends;

(e) the HMRC customs office of exit is the HMRC customs office stipulated in that public notice and where the goods subject to the TIR transit procedure are to leave the United Kingdom;

(f) a single TIR transit procedure must not include more than four customs offices of departure or destination (whether or not HMRC offices), in total.

2.  The “carrier” for the purposes of the TIR transit procedure is the person who brings the goods, or assumes responsibility for the carriage of the goods, to a customs office in the United Kingdom.

It is also for the purposes of the TIR transit procedure a person who takes the goods from, or assumes responsibility for the carriage of the goods from, the United Kingdom.