TITLE VII U.K. SPECIAL PROCEDURES

CHAPTER 2 U.K. Transit

Section 1 U.K. External and internal transit procedure

Subsection 2 U.K. Movement of goods under the TIR operations

Article 278 U.K. Presentation of goods moved under a TIR operation at the customs office of destination or exit(Articles 226(3)(b) and 227(2)(b) of the Code)

1. Where goods moved under a TIR operation arrive at the customs office of destination or exit, the following shall be presented at that customs office:

(a) the goods together with the road vehicle, the combination of vehicles or the container;

(b) the TIR carnet;

(c) the MRN of the TIR operation;

(d) any information required by the customs office of destination or exit.

The presentation shall take place during the official opening hours. However, the customs office of destination or exit may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at another place.

2. Where the presentation has taken place at the customs office of destination or exit after expiry of the time-limit set by the customs office of departure or entry in accordance with Article 276(2) of this Regulation, the TIR carnet holder shall be deemed to have complied with the time-limit where he or the carrier proves to the satisfaction of the customs office of destination or exit that the delay is not attributable to him.

3. A TIR operation may be terminated at a customs office other than that declared in the transit declaration. That customs office shall then be considered to be the customs office of destination or exit.