The Customs Transit Procedures (EU Exit) Regulations 2018

1. Introductory Text

2. 1. Citation and commencement

3. 2. Common transit procedure

4. 3. TIR transit procedure

5. 4. United Kingdom transit procedure

6. 5. North Atlantic Treaty procedure

7. 6. Postal transit procedure

8. Signature

9. 1. SCHEDULE 1

      The common transit procedure

      1. PART 1 Common transit procedures that start outside Great Britain

         1. 1. Common transit procedure: preliminary

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

         3. 3. Incidents in Great Britain during movements of goods subject to the common transit procedure

         4. 4. End of the common transit procedure in Great Britain (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedure

         5. 5. (1) Where goods subject to the common transit procedure arrive...

         6. 6. End of the common transit procedure in Great Britain (2): goods received by an authorised consignee

         7. 7. (1) When the goods arrive at the authorised place in...

         8. 8. Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consignee

         9. 9. Verification and administrative assistance

         10. 10. Controls and issuing of alternative proof

         11. 11. Sending the control results

         12. 12. Enquiry procedure for goods moved subject to the common transit procedure

         13. 13. Discharge of the common transit procedure

         14. 14. Consequences of common transit procedure discharge

         15. 15. HMRC controls and seals

      2. PART 2 Common transit procedures that start in Great Britain

         1. 16. Common transit procedure: preliminary

         2. 17. (1) The common transit procedure applies to goods passing through...

         3. 18. Formalities in Great Britain

         4. 19. (A1) The presentation of the goods at the HMRC customs...

         5. 20. (1) HMRC must set a time-limit within which the goods...

         6. 21. Sealing as an identification measure

         7. 22. (1) HMRC must consider means of transport or a container...

         8. 23. (1) Customs seals, and seals of a special type in...

         9. 24. Alternative identification measures to sealing

         10. 25. Release of goods for the common transit procedure

         11. 26. Goods declared for the common transit procedure by an authorised consignor

         12. 27. Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit

         13. 28. Incidents in Great Britain during movement of goods subject to the common transit procedure

         14. 29. End of the common transit procedure (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedure

         15. 30. (1) Where goods subject to the common transit procedure arrive...

         16. 31. End of the common transit procedure (2): goods received by an authorised consignee in Great Britain

         17. 32. Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consignee

         18. 33. Verification and administrative assistance

         19. 34. Controls

         20. 35. Alternative proof of ending the common transit procedure

         21. 36. Enquiry procedure for goods moved subject to the common transit procedure

         22. 37. (1) Sub-paragraphs (2) and (3) apply where HMRC during the...

         23. 38. Discharge of the common transit procedure

         24. 39. Consequences of common transit procedure discharge

         25. 40. HMRC controls and seals

      3. PART 3 Simplifications for the paper-based common transit procedure for goods carried by air or rail

         1. Goods carried by air

            1. 41. Authorisations for the use of a paper-based common transit procedure for goods carried by air

            2. 42. A manifest as a declaration for the use of the paper-based common transit procedure for goods carried by air

            3. 43. Formalities to be carried out by the airline company

            4. 44. Verification of a list of manifests used as a paper-based declaration for goods carried by air

         2. Goods carried by rail

            1. 45. Authorisations for the use of a paper-based common transit procedure for goods carried by rail

            2. 46. CIM consignment note as a declaration for the use of the paper-based common transit procedure for goods carried by rail

            3. 47. Holder of the paper-based common transit procedure for goods carried by rail and the obligations

            4. 48. Obligations of the authorised railway undertaking

            5. 49. Formalities at the customs office of departure

            6. 50. Loading lists

            7. 51. Formalities at the customs office of transit

            8. 52. Formalities at the customs office of destination

            9. 53. Modification of the contract of carriage

            10. 54. Accounting offices of authorised railway undertakings and customs control

            11. 55. Authorised consignor

            12. 56. Authorised consignee

         3. General provision for Part 3

            1. 57. Provision relating to authorisations for the use of the paper-based common transit procedures for goods carried by air or rail

      4. PART 4 General provision for the purposes of this Schedule

         1. 58. General interpretation and provision for air

         2. 59. Liability to import duty

         3. 60. Establishing the customs status of goods, etc.

         4. 61. (1) A person able to be authorised under paragraph 18(2)...

         5. 62. Co-operation with other customs services

         6. 63. Business continuity procedure for the common transit procedure

         7. 64. Guarantees: supplementary rules for the common transit procedure

         8. 65. Provision for airlines

   2. SCHEDULE 2

      The TIR transit procedure

      1. PART 1 General provision for the TIR transit procedure

         1. 1. The TIR transit procedure: introduction

         2. 2. The “carrier” for the purposes of the TIR transit procedure...

      2. PART 2 TIR transit procedures that start outside Great Britain

         1. 3. TIR transit procedure: preliminaries

         2. 4. Formalities to be completed at the HMRC office of entry

         3. 5. Incidents during movement of goods

         4. 6. Presentation of goods at the HMRC customs office of destination

         5. 7. Formalities at the HMRC customs office of destination

         6. 8. Formalities for goods received by an authorised consignee

         7. 9. Alternative proof of termination of the TIR transit procedure

         8. 10. Enquiry procedure

         9. 11. Discharge of the TIR transit procedure

      3. PART 3 TIR transit procedures that start in Great Britain

         1. 12. Place for controls and formalities for goods leaving and re-entering Great Britain

         2. 13. Route for movements of goods

         3. 14. Formalities to be completed at the HMRC office of departure

         4. 15. Incidents during movement of goods

         5. 16. Returning goods subject to the TIR transit procedure

         6. 17. Formalities to be completed at the HMRC office of entry

         7. 18. Presentation of goods at the HMRC customs office of destination

         8. 19. Formalities at the HMRC customs office of destination

         9. 20. Formalities for goods received in Great Britain by an authorised consignee

         10. 21. Alternative proof of termination of the TIR transit procedure

         11. 22. Enquiry procedure

         12. 23. Discharge of the TIR transit procedure

      4. PART 4 Miscellaneous provision for the purposes of this Schedule

         1. 24. Irregularities: supplementary

      5. PART 5 Authorisations for the TIR transit procedure

         1. 25. Authorisation of authorised consignees

         2. 26. Authorisation of guaranteeing associations

         3. 27. Approval of vehicles and containers; controls etc. on heavy or bulky goods

      6. PART 6 Further general provision for the purposes of this Schedule

         1. 28. (1) Provision corresponding to that made by Schedule 1, paragraphs...

         2. 29. (1) Provision corresponding to Schedule 1, paragraphs 58(1)(a), (c), (d),...

   3. SCHEDULE 3

      The United Kingdom transit procedure

      1. PART 1 General provision for the United Kingdom transit procedure

         1. 1. General

         2. 1A. The UK transit procedure is also available for chargeable goods...

         3. 2. For these purposes— (a) “authorised consignor” is subject to provision...

         4. 3. In this Schedule— (a) a “customs office of departure” is...

         5. 3A. (1) Where chargeable goods arrive in the Isle of Man,...

      2. PART 2 Operation of the UK transit procedure

         1. 4. Formalities for the UK transit procedure

         2. 5. (1) Provision corresponding to that made by Schedule 1, paragraphs...

         3. 6. Provision corresponding to that made by Schedule 1, paragraph 26...

         4. 7. Operation of the UK transit procedure

         5. 7A. For a UK transit procedure covered by paragraph 1A and...

         6. 8. End of the UK transit procedure

         7. 9. Discharge of the UK transit procedure

         8. 10. (1) Where a UK transit procedure has not been discharged,...

         9. 11. Consequences of UK transit procedure discharge and liability to import duty

      3. PART 3 General provision for the purposes of this Schedule

         1. 12. (1) Provision corresponding to Schedule 1, paragraph 58(1)(a), (d), (da),...

         2. 13. (1) The export of the chargeable goods from the United...

      4. PART 4 Modification where declaration made by carnet

         1. 14. This Part applies where a Customs declaration for the UK...

         2. 15. Where this Part applies paragraphs 5 to 13 do not...

         3. 16. For the purposes of this Part— (a) Schedule 1, paragraph...

         4. 17. Requirements of the UK transit procedure – carnets

         5. 18. Where it is a condition of the carnet that the...

         6. 19. The carnet must be valid during the period from when...

         7. 20. If a transit operation ends under paragraph 16(b)(i) the goods...

         8. 21. Discharge of the UK transit procedure – carnets

   4. SCHEDULE 4

      Procedure for NATO forces

      1. 1. Place for controls and formalities for NATO goods leaving and re-entering the United Kingdom

      2. 2. HMRC customs office and form 302

      3. 3. Procedural rules for the form 302

   5. SCHEDULE 5

      The postal transit procedure

      1. 1. General

      2. 2. Chargeable goods that are submitted to a universal service provider...

      3. 3. The conditions are— (a) the goods are addressed to a...

      4. 4. Requirements of the postal transit procedure

      5. 5. Discharge of the postal transit procedure

10. Explanatory Note