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The Customs Transit Procedures (EU Exit) Regulations 2018
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The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 52 is up to date with all changes known to be in force on or before 10 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 1 para. 6(2)(aa) inserted by S.I. 2024/194 reg. 3(2)(a)
- Sch. 1 para. 41(1)(aa) inserted by S.I. 2024/194 reg. 3(2)(c)
- Sch. 1 para. 45(1)(aa) inserted by S.I. 2024/194 reg. 3(2)(d)
Formalities at the customs office of destinationU.K.
This section has no associated Explanatory Memorandum
52.—(1) Where the goods subject to the paper-based common transit procedure for goods carried by rail arrive at the HMRC customs office of destination in [F1Great Britain], the following must be presented by the authorised railway undertaking to HMRC at that customs office—
(a)the goods;
(b)sheets 2 and 3 of the CIM consignment note.
HMRC must return sheet 2 of the CIM consignment note to the authorised railway undertaking after stamping and must retain sheet 3 of the CIM consignment note.
(2) The HMRC office competent for that station of destination must act as the HMRC customs office of destination.
However, if goods which are not subject to excise duty are released to a Customs procedure at an intermediate station in [F1Great Britain], the HMRC office competent for that station must act as the HMRC customs office of destination. It must stamp sheets 2 and 3 of the CIM consignment note and the supplementary copy of sheet 3 of the CIM consignment note presented by the authorised railway undertaking, and endorse them with the following indication: “Cleared”.
It must then, without delay, return sheets 2 and 3 of the CIM consignment note to the authorised railway undertaking after having stamped them and retain the supplementary copy of sheet 3 of the CIM consignment note.
(3) In this paragraph and paragraph 56, the “HMRC customs office of destination” is the HMRC office for the purposes of paragraph 16(3), second indent.
Textual Amendments
F1Words in Sch. 1 para. 52 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(jj); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 1 para. 52 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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