The Customs Transit Procedures (EU Exit) Regulations 2018

Authorisation of guaranteeing associations U.K.

26.—(1) A public notice must stipulate the rules that have effect for a “ guaranteeing association” for the purposes of the TIR Convention.

(2) A “guaranteeing association” for these purposes is one approved by HMRC to act as surety for any person using the TIR transit procedure.

(3) That public notice must make comprehensive provision for a guaranteeing association under the TIR Convention, including the requirements and conditions of approval, and the procedure for approval by HMRC; the guarantee of transport operations subject to the TIR transit procedure; the liabilities of a guaranteeing association, in and outside the United Kingdom; the undertakings that must be given by a guarantee association; the maximum sum that may be claimed from the guaranteeing association per TIR Carnet; the functions of the guaranteeing association in relation to a TIR Carnet, such as the form and content of a TIR Carnet; the facilities and information that HMRC must provide for guaranteeing associations for the purpose of their functions.

(4) HMRC may provide to a guaranteeing association information about—

(a) a person's suitability for access to the TIR transit procedure, given any relevant breach of a serious customs obligation or other serious obligation relating to the importation goods, or any relevant criminal conviction;

(b) their decision under this paragraph to exclude a person, temporarily or permanently, from access to the TIR transit procedure on the basis of the matters set out paragraph (a).

(5) HMRC may share the decision in sub-paragraph (4)(b) with a customs authority in a place outside the United Kingdom where the person is established (as defined for this purpose by provision corresponding to that made by Schedule 1, paragraph 6(3)); the guaranteeing association, if outside [F1 Great Britain], where the matters in sub-paragraph (4)(a) took place; and the TIR Executive Board for the TIR Convention.

(6) HMRC may amend, suspend or revoke an approval of a guaranteeing association for breach of a requirement or condition of approval, or other just cause.

(7) The stipulations in the public notice must not differ significantly from the rules in force in the United Kingdom about guaranteeing associations immediately before this Schedule comes into force.

(8) The HMRC authorisation for a guaranteeing association that was current immediately before this Schedule comes into force remains so in that form after it comes into force, and becomes treated as given under this paragraph such that TCTA, section 23 applies to it.

Textual Amendments

F1 Words in Sch. 2 para. 26(5) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(s); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Sch. 2 para. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.