The Customs Transit Procedures (EU Exit) Regulations 2018

End of the UK transit procedure U.K.

8.—(1) Provision corresponding to that made by Schedule 1, paragraphs 29(1)(a) and (b), 29(3), 29(4), 29(6) and 29(7) applies for the purposes of the UK transit procedure, with the following modifications—

(a) in paragraph 29(1)(a) disregard what is said about other customs authorities,

(b) in paragraph 29(3) disregard what is said about customs authorities other than HMRC, or about the operator of a fixed transport installation,

(c) in paragraph 29(4) disregard what is said about the obligation of the holder being met and the cases in sub-paragraphs (5) and (6),

(d) in paragraph 29(7) disregard what is said about a customs office of destination outside the United Kingdom.

(2) Provision corresponding to that made by Schedule 1, paragraphs 30(1) to (5), and 32, applies for the purposes of the UK transit procedure, with the following modifications—

(a) in paragraphs 30(1) and 30(2) disregard what is said about a customs authority other than HMRC,

(b) in paragraph 30(3) disregard what is said about HMRC having to notify the arrival and to amend their records.

(3) Provision corresponding to that made by Schedule 1, paragraphs 31(1), 31(4) and 31(5) applies for the purposes of the UK transit procedure, but disregard what is said in paragraph 31(4) about—

(a) the holder being deemed to fulfil the applicable obligations, and

(b) a person similarly authorised by a customs authority in another common transit state.

(4) Provision corresponding to that made by Schedule 1, paragraph 34(2) applies for the purposes of the UK transit procedure.

(5) Provision corresponding to that made by Schedule 1, paragraph 35(1)(b) to (d), and 35(2), applies for the purposes of the UK transit procedure, with the following modifications—

(a) in paragraph 35(1)(b) regard the customs authority as any other than HMRC,

(b) in paragraphs 35(1)(c) and (d) regard a “third country” as [F1 anywhere except Great Britain].

[F2 (6) For a UK transit procedure that ends in the Isle of Man—

(a) sub-paragraph (5)(a) applies in relation to Schedule 1, paragraph 35(1)(b) as if—

(i) the customs authority in question is any other than HMRC or the customs authority for the Isle of Man, and

(ii) the document or customs record establishes that the goods have physically left [F3 Great Britain] and the Isle of Man;

(b) sub-paragraph (5)(b) applies as if [F4 Great Britain] includes the Isle of Man.

(7) A UK transit procedure also ends as provided for by paragraph 13(1).]

Textual Amendments

F1 Words in Sch. 3 para. 8(5)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(h)(i); S.I. 2020/1643, reg. 2, Sch.

F2 Sch. 3 para. 8(6)(7) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(g); S.I. 2020/1643, reg. 2, Sch.

F3 Words in Sch. 3 para. 8(6)(a)(ii) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(h)(ii); S.I. 2020/1643, reg. 2, Sch.

F4 Words in Sch. 3 para. 8(6)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(h)(iii); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Sch. 3 para. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.