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The Customs Transit Procedures (EU Exit) Regulations 2018
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The Customs Transit Procedures (EU Exit) Regulations 2018, PART 4 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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Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
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)
[F1PART 4U.K.Modification where declaration made by carnet
Textual Amendments
14. This Part applies where a Customs declaration for the UK transit procedure is made by means of a carnet under regulation 22(4A) (customs declarations made in paper form) of the Customs (Import Duty) (EU Exit) Regulations 2018.
15. Where this Part applies paragraphs 5 to 13 do not apply.
16. For the purposes of this Part—
(a)Schedule 1, paragraph 58(1)(d) and (f) applies;
(b)a transit operation ends—
(i)on the completion of the certificate of discharge contained in the carnet by the relevant Customs authority at the customs office of destination; or
(ii)when the goods are exported from the United Kingdom or the Isle of Man [F2or removed from Great Britain to Northern Ireland];
(c)“Customs obligation” has the meaning in regulation 2 of the Customs (Import Duty) (EU Exit) Regulations 2018.
Textual Amendments
F2Words in Sch. 3 para. 16(b)(ii) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(k); S.I. 2020/1643, reg. 2, Sch.
Requirements of the UK transit procedure – carnetsU.K.
17. The holder of the procedure and any representative named in the carnet must comply with—
(a)the conditions set out in the carnet; and
(b)any Customs obligation imposed in relation to the goods.
18. Where it is a condition of the carnet that the transit operation ends within a certain time-limit and the transit operation ends after the expiry of that time-limit the condition is deemed to be met where the holder of the procedure or the representative named in the carnet proves to the satisfaction of HMRC that the delay is not attributable to the holder or the representative.
19. The carnet must be valid during the period from when the goods are declared to the UK transit procedure until the transit operation ends.
20. If a transit operation ends under paragraph 16(b)(i) the goods must be, without delay—
(a)exported [F3or removed from Great Britain to Northern Ireland]; or
(b)declared for another Customs procedure.
Textual Amendments
F3Words in Sch. 3 para. 20(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(l); S.I. 2020/1643, reg. 2, Sch.
Discharge of the UK transit procedure – carnetsU.K.
21. The UK transit procedure is discharged when the goods are exported from the United Kingdom or the Isle of Man [F4or removed from Great Britain to Northern Ireland] where the procedure has not already been discharged under paragraph 18(2) of Schedule 2 to the TCTA.]
Textual Amendments
F4Words in Sch. 3 para. 21 inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(m); S.I. 2020/1643, reg. 2, Sch.
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