The Customs (Miscellaneous Amendments) Regulations 2024

Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

3.—(1) The Customs Transit Procedures (EU Exit) Regulations 2018(1) are amended as follows.

(2) In Schedule 1 (the common transit procedure)—

(a) in paragraph 6(2) (end of the common transit procedure in Great Britain (2): goods received by an authorised consignee: conditions of authorisation), after paragraph (a) insert—

“(aa) in the opinion of an officer of Revenue and Customs, the applicant’s financial standing makes the applicant suitable to be an authorised consignee;”;

(b) in paragraph 18(2) (formalities in Great Britain), in paragraph (c) after “sub-paragraphs” insert “(aa) and”;

(c) in paragraph 41(1) (authorisation for the use of a paper-based common transit procedure for goods carried by air: conditions of authorisation), after paragraph (a) insert—

“(aa) the applicant meets the eligibility criteria in regulation 93(1)(f) and (g) of the import duty regulations(2) (“eligibility criteria for authorised economic operators”), but as if references in that regulation to suitability of that person to be an authorised economic operator were references to suitability of the applicant for the use of the paper-based common transit procedure for goods carried by air;”;

(d) in paragraph 45(1) (authorisations for the use of a paper-based common transit procedure for goods carried by rail: conditions of authorisation) after paragraph (a) insert—

“(aa) the applicant meets the eligibility criteria in regulation 93(1)(f) and (g) of the import duty regulations, but as if references in that regulation to suitability of that person to be an authorised economic operator were references to suitability of the applicant for the use of the paper-based common transit procedure for goods carried by rail;”;

(e) in paragraph 57(2) for “paragraphs 41(1)(d) and (e), 45(1)(d) and (e)” substitute “paragraphs 41(1)(aa), (d) and (e), 45(1)(aa), (d) and (e)”.

(1)

S.I. 2018/1258, amended by S.I. 2019/1215 and 2020/1605; there are other amending instruments but none are relevant.

(2)

Paragraph 58(1)(da) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258) provides that, in Schedule 1 to those Regulations, “import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248).