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The Customs Transit Procedures (EU Exit) Regulations 2018, PART 1 is up to date with all changes known to be in force on or before 11 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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1. This Schedule provides for chargeable goods to move between places in [F1Great Britain] subject to [F2a] transit procedure for the purposes of TCTA, section 3(4)(b) and Schedule 2, Part 3 (the “UK transit procedure”), and without payment of import duty while subject to the procedure.
Textual Amendments
F1Words in Sch. 3 para. 1 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(a); S.I. 2020/1643, reg. 2, Sch.
F2Word in Sch. 3 para. 1 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(a); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 3 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
[F31A. The UK transit procedure is also available for chargeable goods to move from [F4Great Britain] subject to a transit procedure that ends in the Isle of Man.]
Textual Amendments
F3Sch. 3 para. 1A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(b); S.I. 2020/1643, reg. 2, Sch.
F4Words in Sch. 3 para. 1A substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(b); S.I. 2020/1643, reg. 2, Sch.
2. For these purposes—U.K.
(a)“authorised consignor” is subject to provision corresponding to Schedule 1, paragraphs 18(1) to (4) (excluding references to sub-paragraphs (5), (7) and (8)), but in relation to the UK transit procedure [F5excluding any reference to authorisation issued other than under TCTA];
(b)“authorised consignee” is subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding references to sub-paragraphs (4), (5) and (7)), and 18(8), but in relation to the UK transit procedure;
(c)seals of a special type are subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding the references to sub-paragraphs (4), (5) and (8)), and 18(7), but in relation to the UK transit procedure;
(d)the use by a person of electronic transport documents as customs declarations are subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding references to sub-paragraphs (4), (7) and (8)), and 18(5) and 18(6)(b) and (c), but in relation to the UK transit procedure;
[F6(e)the holder of the UK transit procedure is—
(i)the person who declares the goods in question for that procedure;
(ii)the person on whose behalf the declaration is made; or
(iii)the holder of the carnet where a declaration is made in accordance with regulation 22(4A) (Customs declarations made in paper form) of the Customs (Import Duty) (EU Exit) Regulations 2018.]
Textual Amendments
F5Words in Sch. 3 para. 2(a) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 5(2); S.I. 2020/1643, reg. 2, Sch.
F6Sch. 3 para. 2(e) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(a); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I2Sch. 3 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
3. In this Schedule—U.K.
(a)a “customs office of departure” is the HMRC office in [F7Great Britain] where the Customs declaration for the UK transit procedure is accepted by HMRC;
(b)a “customs office of destination” is the HMRC office in [F8Great Britain] where the goods subject to the UK transit procedure are presented to HMRC preliminary to ending that procedure [F9 ;]
[F10(c)“the ATA Convention” means the Customs Convention on the “A.T.A. Carnet” for the temporary admission of goods done at Brussels on 6 December 1961;
(d)“the Istanbul Convention” means the Convention on Temporary Admission done at Istanbul on 26 June 1990;
(e)a “carnet” is a document so described in—
(i)the ATA Convention and
(ii)the Istanbul Convention,
where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made.]
Textual Amendments
F7Words in Sch. 3 para. 3(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(c); S.I. 2020/1643, reg. 2, Sch.
F8Words in Sch. 3 para. 3(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(c); S.I. 2020/1643, reg. 2, Sch.
F9Sch. 3 para. 3(b): semicolon substituted for full stop (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(b); S.I. 2020/1643, reg. 2, Sch.
F10Sch. 3 paras. 3(c)-(e) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(c); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I3Sch. 3 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
[F113A.—(1) Where chargeable goods arrive in the Isle of Man, and are subject to the UK transit procedure, paragraph 3(b) applies as if the customs office of destination is the one in the Isle of Man where the goods are presented preliminary to ending that procedure.U.K.
(2) Where goods arrive in [F12Great Britain] from the Isle of Man or the Channel Islands, and are then chargeable goods declared for the UK transit procedure under paragraph 4(1A) or paragraph 4(1)—
(a)a reference in paragraph 5(1) or 5(2) made to Schedule 1 that is about HMRC may also be taken as a reference to the corresponding customs authority of the Isle of Man or the Channel Islands;
(b)a reference in paragraph 5(3) made to Schedule 1, paragraph 25(5) that is about HMRC may also be taken as a reference to the corresponding customs authority of the Isle of Man or the Channel Islands.
(3) Where sub-paragraph (1) applies, a reference in paragraph 8(1), 8(2) or 9(1) made to Schedule 1 (except about any time-limit set by HMRC) that is about HMRC or the United Kingdom may also be taken as a reference to the corresponding customs authority for the Isle of Man or to the Isle of Man, respectively.
(4) Nothing in this Schedule is to be taken as imposing any duty or obligation on the customs authority for the Isle of Man or the Channel Islands.
(5) References in this Schedule to the Channel Islands are to the Bailiwick of Jersey or Guernsey, as the case requires.]
Textual Amendments
F11Sch. 3 para. 3A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(c); S.I. 2020/1643, reg. 2, Sch.
F12Words in Sch. 3 para. 3A(2) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(d); S.I. 2020/1643, reg. 2, Sch.
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