The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024

Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

4.—(1) Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018(1) is amended as follows.

(2) In paragraph 2 (common transit procedures that start outside Great Britain: presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit)—

(a) after sub-paragraph (A5) insert—

“(A5A) A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice.”;

(b) after sub-paragraph (A6) insert—

“(A7) Sub-paragraph (A1) does not apply in relation to the goods in paragraph 1(1) if, before they are brought into Great Britain, HMRC notifies the carrier that it does not.

(A8) For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1).”.

(3) In paragraph 27 (common transit procedures that start in Great Britain: presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit)—

(a) after sub-paragraph (A5) insert—

“(A5A) A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice.”;

(b) after sub-paragraph (A6) insert—

“(A7) Sub-paragraph (A1) does not apply in relation to the goods if, before they are brought into Great Britain, HMRC notifies the carrier that it does not.

(A8) For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1).”.

(1)

S.I. 2018/1258; relevant amending instruments are S.I. 2019/486, 2020/1491, 2020/1605, 2021/478 and 2023/569.