- Latest available (Revised)
- Original (As made)
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Customs Transit Procedures (EU Exit) Regulations 2018. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
1.—(1) These Regulations may be cited as the Customs Transit Procedures (EU Exit) Regulations 2018.
(2) They come into force on such day as the Treasury may by regulations appoint M1.
Commencement Information
I1Reg. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1Under section 52(2) of the Taxation (Cross-border) Trade Act 2018 (c. 22), section 52(1) of which provides that “relevant subordinate legislation” for these purposes includes any subordinate legislation made under that Act and within the meaning of the Interpretation Act 1978 (c. 30).
2.—(1) Schedule 1 has effect for the purpose of the United Kingdom giving effect to the Convention done at Interlaken on 20th May 1987 on a common transit procedure M2, as most recently amended by Decision No 1/2017 of the EU-EFTA Joint Committee on common transit M3.
(2) That Schedule must be interpreted and applied consistently with, and so as to give proper effect to, that Convention in relation to goods moving to, from or within the United Kingdom subject to the common transit procedure.
Commencement Information
I2Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M2The Convention has been amended many times 1988 to 2017. These Regulations anticipate the United Kingdom's effective accession to the Convention, and its withdrawal from the EU.
M3OJ No. L 8, 12.1.2018, p. 1.
3.—(1) Schedule 2 has effect for the purpose of the United Kingdom giving effect to the Customs Convention on the International Transport of Goods subject to cover of TIR Carnets done at Geneva on 14th November 1975, as most recently amended on 1st October 2009 M4.
(2) That Schedule must be interpreted and applied consistently with, and so as to give proper effect to, that Convention in relation to goods moving to, from or within the United Kingdom subject to the TIR transit procedure.
Commencement Information
I3Reg. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M4ECE/TRANS/WP.30.AC.2/95, paragraph 24; http://www.unece.org/tir/welcome.html. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.
[F14.—(1) Schedule 3 has effect and makes provision for a United Kingdom transit procedure.
(2) Where Part 4 of Schedule 3 applies, that Schedule has effect for the purpose of the United Kingdom giving effect to—
(a)the Customs Convention on the “A.T.A. Carnet” for the temporary admission of goods done at Brussels on 6 December 1961; and
(b)the Convention on Temporary Admission done at Istanbul on 26 June 1990.
(3) Part 4 of Schedule 3 must be interpreted and applied consistently with, and so as to give proper effect to, those Conventions in relation to goods declared for a United Kingdom transit procedure.]
Textual Amendments
F1Reg. 4 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(2); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I4Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
5. Schedule 4 has effect and makes provision for use of NATO form 302 in the case of movements of goods from one point to another within the United Kingdom, goods leaving and re-entering the United Kingdom, and customs controls and formalities applicable in accordance with the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951 M5.
Commencement Information
I5Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M5Available at https://www.nato.int/cps/en/natohq/official_texts_17265.htm? A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.
6.—(1) Schedule 5 has effect and makes provision for a postal transit procedure in relation to goods moving to, from or within the United Kingdom in accordance with the Universal Postal Convention, as most recently done at Istanbul on 6 October 2016 and in Addis Ababa on 7 September 2018, and any Regulations made under it.
(2) That Schedule must be interpreted and applied consistently with, and so as to give proper effect to, that Convention in relation to goods moving to, from or within the United Kingdom subject to the postal transit procedure.]
Textual Amendments
Rebecca Harris
Craig Whittaker
Two of the Lords Commissioners of Her Majesty's Treasury
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: