The Customs Transit Procedures (EU Exit) Regulations 2018

Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit U.K.

27.— [F1 (A1) Where the intended point of re-entry into Great Britain of the goods is at a location [F2 listed] in a public notice published by HMRC, the MRN of the declaration of the goods (see [F3 sub-paragraph (2)(a)]) and one of the numbers specified in sub-paragraph (A6) must be provided, before the goods are brought into Great Britain, to a person listed in the notice in the form and manner specified in the notice.

(A2) HMRC must state in the notice the date on which a listing is made and the date it has effect.

(A3) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

(A4) HMRC may vary or cancel any listing.

[F4 (A4A) Any variation or cancellation must state the date on which it is made and the date it has effect.

(A4B) Except in cases of urgency, any variation or cancellation must not have effect earlier than 30 days after the date on which it is made.]

(A5) A notice must further—

(a) identify a location which is listed, including by reference to a postcode or a delineation on a map or plan, and

(b) be published as soon as practicable after it is made.

[F5 (A5A) A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice.]

(A6) The specified numbers are—

(a) the vehicle registration number of any vehicle in which the goods are carried,

(b) the vehicle registration number of any trailer in which the goods are carried, or

(c) the container identification number of any container in which the goods are carried.]

[F6 (A7) Sub-paragraph (A1) does not apply in relation to the goods if, before they are brought into Great Britain, HMRC notifies the carrier that it does not.

(A8) For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1).]

[F7 (1) Where sub-paragraph (A1) does not apply:

(a) the goods must be presented at each HMRC customs office of transit, and

(b) the MRN of the declaration must be provided to each HMRC customs office of transit at the time and in the form and manner specified in a public notice published by HMRC.]

(2) In this Part—

(a) the “MRN” is the master reference number allocated by HMRC to the declaration for the common transit procedure;

(b) an “HMRC customs office of transit” is —

(i) the HMRC office competent for the point of exit from [F8 Great Britain] when the goods are leaving [F8 Great Britain], in the course of a common transit procedure, via a frontier with another territory that is not a common transit state; or

(ii) the HMRC office competent for the point of entry into [F8 Great Britain] when the goods are re-entering [F8 Great Britain] in the course of a common transit procedure.

F9 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) HMRC must record the border passage of the goods on the basis of the particulars of the common transit procedure that appears on the declaration accepted by them at the HMRC customs office of departure.

(5) Where goods are carried via an HMRC office constituting an HMRC customs office of transit that is not the one declared, HMRC must amend their records accordingly.

(6) Any inspection of the goods at an HMRC customs office of transit must be carried out mainly on the basis of the particulars of the declaration for the common transit procedure accepted by HMRC.

(7) Sub-paragraphs (1), (4) and (5) do not apply to the transport of goods by rail provided that HMRC can verify the border passage of the goods by other means. Such verification must take place only in the case of need, and may take place retrospectively.

[F10 (8) Each of sub-paragraphs (A1), (1) and (4) do not apply where the goods are to be, or are, brought into [F8 Great Britain] directly from the Isle of Man, the Channel Islands or the SBA.]

Textual Amendments

F1 Sch. 1 paras. 27(A1)-(A6) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 4(5); S.I. 2020/1643, reg. 2, Sch.

F2 Word in Sch. 1 para. 27(A1) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 4(2)(a)

F3 Words in Sch. 1 para. 27(A1) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 4(3)

F4 Sch. 1 para. 27(A4A)(A4B) inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 4(2)(b)

F5 Sch. 1 para. 27(A5A) inserted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 4(3)(a)

F6 Sch. 1 para. 27(A7)(A8) inserted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 4(3)(b)

F7 Sch. 1 para. 27(1) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(e)(i)

F8 Words in Sch. 1 para. 27 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(v); S.I. 2020/1643, reg. 2, Sch.

F9 Sch. 1 para. 27(3) omitted (30.11.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(e)(ii)

F10 Sch. 1 para. 27(8) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(g); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Sch. 1 para. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.