Where a consignment is to be split after leaving the border control post and before being released for free circulation in accordance with Article 57(2)(b) of Regulation (EU) 2017/625, the following requirements shall apply:

1. (a)

   the operator responsible for the consignment shall ensure that a copy, on paper or in electronic form, of the CHED accompanies each part of the split consignment until it is released for free circulation in accordance with Article 57(2)(b) of Regulation (EU) 2017/625;

2. (b)

   for each part of the split consignment, the operator responsible for the consignment shall indicate the reference number of the CHED in the customs declaration lodged with the customs authorities and shall keep a copy of that CHED at the disposal of the customs authorities in accordance with F1paragraph 7(1)(b) and (2) of Schedule 1 to the TCBTA;

3. (c)

   for each part of the split consignment, the customs authorities shall F2record in the appropriate computerised information management system the information on the quantity stated in the customs declaration for that part and shall only allow the placing of that part under a customs procedure where the total quantity set out in the CHED is not exceeded. This requirement shall not apply where the consignment is to be placed under the customs procedures referred to in F3section 3(4)(a) and (b) of, and Parts 2 and 3 of Schedule 2 to, the TCBTA.