The Customs Transit Procedures (EU Exit) Regulations 2018

Regulation 5

SCHEDULE 4 Procedure for NATO forces

Place for controls and formalities for NATO goods leaving and re-entering the United Kingdom

1.  Where, in the course of movement of goods from one point to another point in the United Kingdom, goods leave and re-enter the United Kingdom, the customs controls and formalities applicable in accordance with the Agreement in regulation 5 must be carried out by HMRC at the points where the goods temporarily leave the United Kingdom and where they re-enter the United Kingdom.

HMRC customs office and form 302

2.—(1) HMRC must designate the customs offices in the United Kingdom responsible for formalities and controls concerning the movement of goods carried out by or on behalf of NATO forces.

(2) A designated customs office must supply the NATO forces stationed in its area with forms 302 which—

(a) are pre-authenticated with the stamp and official signature of an officer of Revenue and Customs of that office;

(b) are serially numbered;

(c) bear the full address of that designated customs office for the return copy of the form known as “form 302”.

(3) In this Schedule, “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement in regulation 5.

Procedural rules for the form 302

3.—(1) The Commissioners for Her Majesty’s Revenue and Customs must stipulate in a public notice the procedural rules applying to, and to the use of, form 302.

(2) Those stipulations have effect as if made under this Schedule.

(3) Those stipulations must provide for, in particular—

(a) the means by which the NATO forces must lodge the form at the HMRC office;

(b) the means by which HMRC may authenticate a form that is so lodged;

(c) the rules for use of the form, or a copy, in relation to HMRC customs controls and formalities about NATO forces that dispatch goods, or on whose behalf goods are dispatched;

(d) the rules for use of the form as an accompanying document for movements of goods by or on behalf of NATO forces.

(4) That public notice must be published and in force no later than when this Schedule comes into force.

(5) That public notice may be may be amended, revoked or replaced by a further public notice.