The Customs Transit Procedures (EU Exit) Regulations 2018

The goods need not be presented to Customs on import M7 when goods subject to a common transit procedure that starts outside F15Great Britain are brought into F15Great Britain. If they are chargeable goods M8, they are deemed to be declared for a transit procedure within TCTA (see paragraph 58(1)(f)), section 3(4)(b), and no additional declaration for the purposes of that importation is necessary either before or on import.

For the purposes of this Part, the “common transit procedure” is one covered by the Convention of 20th May 1987 on a common transit procedure in regulation 2 and applicable to the carriage of goods into F15Great BritainM9, and “Convention” refers to this one.

Where that common transit procedure does not end in F15Great Britain, the continuation of the procedure outside F15Great Britain discharges the procedure for the purposes of TCTA, Schedule 2, paragraph 19(2).

Where goods transported by a fixed transport installation enter F15Great Britain through that installation, those goods are deemed to be subject to the common transit procedure.

Chargeable goods may be moved within F15Great Britain without being subject to import duty if the movement takes place in accordance with the common transit procedure.

For the purposes of the common transit procedure, goods brought directly to F15Great Britain from the Isle of Man are not imported.

Sub-paragraph (1), first indent does not apply in the case of goods brought into F15Great Britain directly from the Channel Islands or the SBA.

Where the intended point of entry into Great Britain of the goods in paragraph 1(1) is at a location F159listed in a public notice published by HMRC, the MRN of the declaration of the goods (see sub-paragraph (3)) and one of the numbers specified in sub-paragraph (A6) must be provided, before the goods are brought into Great Britain, to a person listed in the notice, in the form and manner specified in the notice.

HMRC must state in the notice the date on which a listing is made and the date it has effect.

Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

HMRC may vary or cancel any listing.

Any variation or cancellation must state the date on which it is made and the date it has effect.

Except in cases of urgency, any variation or cancellation must not have effect earlier than 30 days after the date on which it is made.

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.

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.

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).

In this Part, the “MRN” is the master reference number allocated by the competent customs authority outside F19Great Britain to the declaration made there for the common transit procedure.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

HMRC must record the border passage of the goods on the basis of the particulars of the common transit procedure received from the customs office of departure pursuant to the Convention. That passage must be notified by HMRC to the customs office of departure F20, if the customs office of departure does not already have these particulars.

In this Part, the “customs office of departure” is the customs office outside F19Great Britain where the declaration was accepted for the goods subject to the common transit procedure.

Where goods are carried via an HMRC customs office of transit that is not the one declared, HMRC must request the particulars of the common transit procedure from the customs office of departure (but only if they do not already have these particulars) and notify the border passage of the goods to the customs office of departure.

Any inspection of the goods at an HMRC customs office of transit must be carried out mainly on the basis of the particulars of the common transit procedure received from the customs office of departure.

Sub-paragraphs (1), (6) and (8) do not apply to the transport of goods by rail provided that HMRC can verify the border passage of the goods by other means. Such verification must take place only in the case of need, and may take place retrospectively.

Each of sub-paragraphs (A1), (1) and (6) do not apply where the goods are to be, or are, brought into the United Kingdom directly from the Isle of Man, the Channel Islands or the SBA.

In this Part (except for the purposes of paragraph 4(5)(a)), in the context of entry, the “carrier” is the person who brings the goods, or who assumes responsibility for the carriage of the goods, into F22Great Britain. And in the context of exit, the “carrier” is the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of F22Great Britain.

Where HMRC consider that the common transit procedure concerned may continue, they may take any steps that they consider necessary.

In this Part (except for the purposes of paragraph 4(5)(b)), the “holder” of the procedure is the person who lodges the declaration for the common transit procedure, or on whose behalf that declaration is lodged.

In the case of an incident referred to in sub-paragraph (1)(f), the carrier may continue the common transit procedure when one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems.

In the case referred to in sub-paragraph (6), the carrier is waived from the presentation of the goods and F179provision of the MRN of the declaration to HMRC.

In the case of an incident referred to in sub-paragraph (1)(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed, presentation of the goods F180and provision of the MRN of the declaration is not required if the holder of the procedure, or the carrier on behalf of the holder of the procedure, provides relevant information concerning the composition of the road vehicle to the satisfaction of HMRC.

In the cases referred to in sub-paragraphs (1)(a) to (f), the MRN must be provided to HMRC at the time and in the form and manner specified in a public notice published by HMRC.

Relevant information concerning incidents during common transit procedures must be recorded in the electronic transit system by HMRC.

In this Part, the “HMRC customs office of destination” is the HMRC office where the goods subject to the common transit procedure are presented in order to end the procedure.

The obligation of the holder of the procedure in sub-paragraph (1) is met and the common transit procedure ends when the goods subject to the common transit procedure and the required information are available at the HMRC customs office of destination, in accordance with paragraph 5. This does not apply in a case covered by sub-paragraph (6) or (7).

A carrier, or recipient of goods who accepts goods knowing that they are moving subject to the common transit procedure, is also responsible for presentation of the goods intact at the HMRC customs office of destination within the time-limit set by the customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.

If an electronic transport document is used as the declaration if so authorised under provision corresponding to paragraph 18(5), the common transit procedure ends when both the goods are presented at the HMRC customs office of destination for the airport and the particulars of the electronic transport document have been made available to that customs office in accordance with the means defined in the authorisation.

The holder of the common transit procedure for the purposes of a case covered by sub-paragraph (7) must notify HMRC, at the HMRC customs office of destination, of all offences and irregularities related to the common transit procedure.

Where the presentation F183of the goods and any information required by HMRC or the provision of the MRN of the declaration of the goods has taken place after the expiry of the time-limit set by the customs office of departure, the holder of the common transit procedure is deemed to have complied with the time-limit where the holder or the carrier proves to the satisfaction of HMRC that the delay is not attributable to the holder or carrier.

The common transit procedure may be ended at an HMRC office other than that declared in the declaration. That office is then the HMRC customs office of destination.

HMRC must notify the customs office of departure of the arrival of the goods on the first day on which the requirements of sub-paragraph (1) are complied with if the customs office of departure does not already have these particulars.

At the request of the person presenting the goods to the HMRC customs office of destination, HMRC must endorse a receipt which certifies the presentation of the goods at that customs office F26in Great Britain and contains a reference to the MRN of the declaration.

The receipt must be provided as stipulated by paragraph 8 and must be completed in advance by the person concerned.

The receipt must not be used as proof of the common transit procedure having ended.

Upon application, HMRC may authorise the following simplification regarding the end of the common transit procedure in F28Great Britain, namely the status of “authorised consignee”, allowing the holder of the authorisation to receive goods moved under the common transit procedure at an authorised place F175which is approved as a temporary storage facility to end the procedure under paragraph 4(3).

When HMRC have received notification of the arrival of the goods at the premises of the authorised consignee under sub-paragraph (1), they must notify the customs office of departure of the arrival of the goods.

The holder of the common transit procedure is deemed to have fulfilled the applicable obligations in paragraph 4(1), and the common transit procedure is deemed to end in accordance with paragraph 4(3), when the goods have been presented intact to the authorised consignee at the authorised place as provided for in paragraph 6(1) within the time-limit set by the customs office of departure.

At the carrier's request, the authorised consignee must issue a receipt which certifies the arrival of the goods at the authorised place in paragraph 6(1) and contains a reference to the MRN of the declaration. The receipt must be provided as stipulated by paragraph 8.

HMRC may use their powers to carry out post-release controls of the information supplied and of any documents, forms, authorisations or data relating to the common transit procedure in order to check that the entries, the information exchanged and the stamps are authentic.

They must respond without delay upon receiving a request for such controls from the customs authority of another common transit state.

Where the competent customs authority (see paragraph 58(1)(b)) of the place of departure makes a request to HMRC for a post-release control of information related to the common transit procedure, the conditions laid down in paragraph 13(1) for discharging the common transit procedure are deemed not to have been fulfilled until the authenticity and accuracy of the data have been confirmed.

For these purposes, “post-release control” is a specific act performed by HMRC in order to ensure compliance with customs and other legislation governing the common transit procedure.

Where the common transit procedure ends in F29Great Britain, HMRC must carry out customs controls on the basis of the particulars of the common transit procedure received from the customs office of departure.

Where the common transit procedure ends in F29Great Britain, no irregularity has been detected by HMRC, and the holder of the procedure presents the transit accompanying document, HMRC must endorse that document at the request of the holder of the procedure for the purpose of providing alternative proof of the ending of the procedure.

The endorsement must consist of the HMRC stamp, the signature of an officer of Revenue and Customs, the date, and the following: “Alternative proof — 99202”.

HMRC must notify the control results to the customs office of departure at the latest on the third day following the day the goods are presented in accordance with paragraph 5(1) F30if the customs office of departure does not already have these particulars. In exceptional cases, that time-limit may be extended up to six days.

Where goods are received by an authorised consignee as referred to in paragraph 6(1), the customs office of departure must be notified at the latest on the sixth day following the day the goods were delivered to the authorised consignee F31if the customs office of departure does not already have these particulars.

HMRC must send the control results immediately after receiving a request from the customs office of departure where that request is made because that office has not received the control results in accordance with paragraph 11.

The common transit procedure ending in F33Great Britain is discharged when HMRC and F34, if different, the customs authority for the customs office of departure outside F33Great Britain are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and HMRC, that the procedure has ended correctly. The deemed transit procedure in paragraph 1(1) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

HMRC, acting with other customs authorities as appropriate and as the case requires, must take all the measures necessary and within their powers to regularise the situation of the goods in respect of which a common transit procedure has not been discharged under the conditions prescribed.

In the case of a common transit procedure ending in F33Great Britain under paragraph 4(7), that common transit procedure is deemed to be discharged unless HMRC have received information or have established that the procedure has not ended correctly. The deemed transit procedure in paragraph 1(1) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

The deemed transit procedure in paragraph 1(1) is deemed to be discharged, and paragraph 14 does not apply, when and to the extent that the goods in question are declared and accepted for another Customs procedure pursuant to TCTA, Schedule 2, paragraph 18(2).

On the discharge of a common transit procedure in F36Great Britain, except under paragraph 1(3), the F35chargeable goods that were subject to it become subject to TCTA, sections 1 and 3 (charge to import duty and obligation to declare goods for a Customs procedure on import) and to regulations under the Customs and Excise Management Act 1979 M11, section 42(1) (regulation of unloading, removal, etc. of imported goods).

They are then deemed to have been presented to Customs on import for the purposes of TCTA, Schedule 1, paragraph 1(1) (imported goods to be presented to Customs).

F166Except where sub-paragraph (4) applies, a F170temporary storage declaration in respect of them is then deemed to have been made F171....

“Temporary storage declaration” has the meaning given by regulation 8(2) of the Customs (Import Duty) (EU Exit) Regulations 2018.

Where sub-paragraph (4) applies, the goods are treated on the discharge of the procedure as if they have been declared for a free zone procedure, and acceptance of the Customs declaration is treated as having occurred immediately.

For the purposes of this Part, the “common transit procedure” is one covered by the Convention of 20th May 1987 on a common transit procedure in regulation 2 and applicable to the carriage of domestic goods M12 or chargeable goods from F38Great BritainM13, and “Convention” refers to this one.

Where the goods are in F38Great Britain and are transported by a fixed transport installation, those goods are deemed to be subject to the common transit procedure once placed into the fixed transport installation.

In this Part, the “HMRC customs office of departure” is the HMRC office in F38Great Britain where the declaration for the goods to the common transit procedure is accepted.

In this Part, “common transit state” and “fixed transport installation” have the same meanings as in paragraph 1(5).

Chargeable goods may be moved within F38Great Britain without being subject to import duty if the movement takes place in accordance with the common transit procedure.

This Part does not authorise any export of goods from the United Kingdom otherwise than in accordance with the applicable export provisions M14.

HMRC may authorise the simplification in sub-paragraph (4), (5), (7) or (8) regarding the common transit procedure or the end of that procedure.

Authorisation as an “authorised consignor” allows the holder of the authorisation to declare goods for the common transit procedure without presenting them to HMRC.

Authorisation, in the case of air transport, to use an electronic transport document as a declaration for the common transit procedure, provided it contains the particulars of such declaration and those particulars are available to HMRC and the customs authority for the place of destination to allow the customs control of the goods and the discharge of the procedure.

Authorisation to use seals of a special type as set out in the application, where sealing is required to ensure the identification of the goods subject to the common transit procedure.

Authorisation for the status of “authorised consignee”, allowing the holder of the authorisation to receive goods moved under the common transit procedure at an authorised place F176which is approved as a temporary storage facility to end the procedure under paragraph 29(4).

The presentation of the goods at the HMRC customs office of departure must take place during the official opening hours of the office. However HMRC may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at any other place.

Each declaration for the common transit procedure must include only goods subject to that procedure that are moved, or are to be moved, from one customs office of departure to one customs office of destination on a single means of transport, in a container or in a package. The declaration must, in particular, correctly declare the goods for the T1 or T2 procedure as provided for in the Convention.

However, one declaration for the common transit procedure may include goods moved, or to be moved, from one customs office of departure to one customs office of destination in more than one container, or in more than one package, where the containers or packages are loaded on a single means of transport.

Where for the purposes of the common transit procedure a single means of transport is used for loading goods at more than one HMRC customs office of departure and for unloading at more than one customs office of destination, separate declarations must be lodged for each of the consignments.

In this Part, the “holder” of the procedure is the person who lodges the declaration in F45Great Britain for the common transit procedure, or on whose behalf that declaration is lodged.

Goods subject to the common transit procedure must be moved to the customs office of destination along an economically justified route.

Where HMRC consider or the holder of the procedure considers it necessary, HMRC must prescribe a route for the movement of goods during the common transit procedure taking into account any relevant information communicated to HMRC by the holder of the procedure.

HMRC must record the number of the seals and the individual seal identifiers, in the electronic transit system.

Road vehicles, trailers, semi-trailers and containers approved for the carriage of goods under customs seal in accordance with the Convention, or any other international agreement to which the United Kingdom is a party and to similar effect, are also suitable for sealing.

Where seals, or seals of a special type in paragraph 18(7), have been certified by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers – Mechanical Seals’M15 published by the International Organization for Standardization in May 2013, Edition 2 (or any later edition), those seals are deemed to fulfil the requirements laid down in sub-paragraph (1).

The holder of the procedure must enter the number and the individual seal identifiers of the seals of a special type in the declaration and those seals must be affixed no later than when the goods are released for the common transit procedure.

By way of derogation from paragraph 21, HMRC may decide not to seal the goods subject to the common transit procedure and instead rely on the description of the goods in the declaration or in the supplementary documents, provided that the description is sufficiently precise to permit easy identification of the goods and states their quantity, nature and any special features such as serial numbers of the goods.

Only goods which have been sealed in accordance with paragraph 21, or in respect of which alternative identification measures have been taken in accordance with paragraph 24, may be released for the common transit procedure.

Sub-paragraph (2) does not apply in the case of a declared office that is an HMRC office F48that has the particulars in question.

HMRC must notify the holder of the procedure of the release of the goods for the common transit procedure.

At the request of the holder of the common transit procedure, HMRC must provide a transit accompanying document to the holder of the procedure.

In the case of an electronic transport document used as a declaration for air transport in paragraph 18(5) and (6), the goods may be released for the common transit procedure by HMRC when the particulars of the electronic transport document have been made available to the HMRC customs office of departure for the airport in accordance with the means identified in the authorisation.

Where the goods are to become subject to the common transit procedure, the holder of the procedure must enter the appropriate codes next to all items in the electronic transport document.

Goods subject to the common transit procedure are subject to the control for customs purposes of any officer of Revenue and Custom, pursuant to this Part or otherwise.

In the case of chargeable goods released and subject to a common transit procedure that starts in F50Great Britain, these are deemed to be declared for a transit procedure within TCTA, section 3(4)(b). These goods need not be presented to Customs on re-import when they are brought into F50Great Britain, and for the purposes of that re-importation no additional declaration is necessary before or on re-import.

But if the goods in sub-paragraph (9) are re-imported directly from the Channel Islands or the SBA, those goods must be presented to Customs on re-import when they are brought into F49Great Britain.

The goods in sub-paragraph (9) remain subject to paragraph 27, except as provided for by paragraph 27(8).

An authorised consignor intending to declare goods for the common transit procedure must lodge a declaration at the HMRC customs office of departure and await the expiry of the time-limit specified for this purpose in the authorisation under paragraph 18(4).

The authorised consignor must F195if required to do so by an HMRC officer print a transit accompanying document that complies with the data requirements stipulated in a public notice, but only after receipt of the notification of the release of the goods for the common transit procedure.

Where the intended point of re-entry into Great Britain of the goods is at a location F161listed in a public notice published by HMRC, the MRN of the declaration of the goods (see F163sub-paragraph (2)(a)) and one of the numbers specified in sub-paragraph (A6) must be provided, before the goods are brought into Great Britain, to a person listed in the notice in the form and manner specified in the notice.

HMRC must state in the notice the date on which a listing is made and the date it has effect.

Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

HMRC may vary or cancel any listing.

Any variation or cancellation must state the date on which it is made and the date it has effect.

Except in cases of urgency, any variation or cancellation must not have effect earlier than 30 days after the date on which it is made.

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.

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.

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).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

HMRC must record the border passage of the goods on the basis of the particulars of the common transit procedure that appears on the declaration accepted by them at the HMRC customs office of departure.

Where goods are carried via an HMRC office constituting an HMRC customs office of transit that is not the one declared, HMRC must amend their records accordingly.

Any inspection of the goods at an HMRC customs office of transit must be carried out mainly on the basis of the particulars of the declaration for the common transit procedure accepted by HMRC.

Sub-paragraphs (1), (4) and (5) do not apply to the transport of goods by rail provided that HMRC can verify the border passage of the goods by other means. Such verification must take place only in the case of need, and may take place retrospectively.

Each of sub-paragraphs (A1), (1) and (4) do not apply where the goods are to be, or are, brought into F53Great Britain directly from the Isle of Man, the Channel Islands or the SBA.

In this Part (except for the purposes of paragraph 29(3), second indent), in the context of entry, the “carrier” is the person who brings the goods, or who assumes responsibility for the carriage of the goods, into F55Great Britain. And in the context of exit, the “carrier” is the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of F55Great Britain.

Where HMRC consider that the common transit procedure concerned may continue, they may take any steps that they consider necessary.

In the case of an incident referred to in sub-paragraph (1)(f), the carrier may continue the common transit procedure when one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems. The carrier is then waived from the presentation of the goods and F190provision of the MRN of the declaration to HMRC.

In the case of an incident referred to in sub-paragraph (1)(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed, presentation of the goods F191and provision of the MRN of the declaration is not required if the holder of the common transit procedure, or the carrier on behalf of the holder of the procedure, provides relevant information concerning the composition of the road vehicle to the satisfaction of HMRC.

In the cases referred to in sub-paragraphs (1)(a) to (f), the MRN must be provided to HMRC at the time and in the form and manner specified in a public notice published by HMRC.

Relevant information concerning incidents during common transit procedures must be recorded in the electronic transit system (see paragraph 20(4), third indent) by HMRC.

Sub-paragraphs (1A) to (1G) supplement guarantees for the purposes of each common transit procedure.

Where the common transit procedure has not been discharged, HMRC must, within nine months from the time-limit prescribed under paragraph 20(1) for presentation of the goods at the customs office of destination, notify the guarantor that the common transit procedure has not been discharged.

Where the common transit procedure has not been discharged and the customs debt F60excluding duties under sections 30A(3) and 40A TCTA is incurred in the United Kingdom, HMRC must, within three years from the date of acceptance of the declaration for the common transit procedure, notify the guarantor that the guarantor is or might be required to pay the customs debt F60excluding duties under sections 30A(3) and 40A TCTA for which the guarantor is liable in respect of the common transit procedure in question.

The guarantor is released from the obligations of the guarantee if either notification provided for in sub-paragraph (1C) or (1D) has not been issued to the guarantor before the expiry of the time limit.

Where either notification has been issued, the guarantor must be informed by HMRC of the recovery of the customs debt or the discharge of the common transit procedure.

In this Part (and for the purposes of paragraph 64 F57...), a “customs debt” is the obligation in the United Kingdom on a person to pay an amount under TCTA of F61any duty of customs and other charges due, F58an amount of excise duty or (except for the purposes of paragraph 29(1D) and 64(10)(d)) to pay corresponding amounts owed to a common transit state apart from the United Kingdom.

A carrier, or recipient of goods who accepts goods knowing that they are moving subject to the common transit procedure, is also responsible for presentation of the goods intact at the customs office of destination within the time-limit set under paragraph 20(1) and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.

The obligation of the holder of the procedure in sub-paragraph (1) is met and the common transit procedure ends when the goods subject to the common transit procedure and the required information are available at the customs office of destination, in accordance with paragraph 30.

If an electronic transport document is used as the declaration if so authorised under paragraph 18(5), the common transit procedure ends when both the goods are presented at the customs office of destination for the airport and the particulars of the electronic transport document have been made available to that customs office in accordance with the means defined in the authorisation.

The holder of the common transit procedure for the purposes of a case covered by sub-paragraph (6) must notify HMRC, and the customs office of destination if outside the United Kingdom, of all offences and irregularities related to the common transit procedure.

Where the presentation has taken place after the expiry of the time-limit set by HMRC under paragraph 20(1), the holder of the common transit procedure is deemed to have complied with the time-limit where the holder or the carrier proves to the satisfaction of HMRC or that other customs authority that the delay is not attributable to the holder or carrier.

The common transit procedure may be ended at a customs office other than that in the declaration. That customs office is then considered to be the customs office of destination, and HMRC must notify the arrival to any customs office of destination outside F63Great Britain in the declaration F64unless the customs office of destination already has such notification.

At the request of the person presenting the goods to the HMRC customs office of destination, HMRC must endorse a receipt which certifies the presentation of the goods at that customs office and contains a reference to the MRN of the declaration.

The receipt must be provided as stipulated by paragraph 32 and must be completed in advance by the person concerned.

The receipt must not be used as proof of the common transit procedure having ended.

When HMRC have received notification of the arrival of the goods at the premises of the authorised consignee under sub-paragraph (1), or of a person similarly authorised as such by a customs authority in another common transit state, they must update their records accordingly.

When HMRC have received the results of the inspection of the goods in sub-paragraph (1)(d), they must update their records accordingly no later than the sixth day following the day the goods were delivered to the authorised consignee.

The holder of the common transit procedure is deemed to have fulfilled the applicable obligations in paragraph 29(1), and the common transit procedure is deemed to end in accordance with paragraph 29(4), when the goods have been presented intact to the authorised consignee at the authorised place as provided for in paragraph 18(8), or to a person similarly authorised as such by a customs authority in another common transit state, within the time-limit set by HMRC under paragraph 20(1).

At the carrier's request, the authorised consignee in sub-paragraph (1) must issue a receipt which certifies the arrival of the goods at the authorised place mentioned in paragraph 18(8) and contains a reference to the MRN of the declaration. The receipt must be provided as stipulated by paragraph 32.

HMRC may use their powers to carry out post-release controls of the information supplied and of any documents, forms, authorisations or data relating to the common transit procedure in order to check that the entries, the information exchanged and the stamps are authentic.

They must respond without delay upon receiving a request for such controls from the customs authority of another common transit state.

Where HMRC make a request to the competent customs authority of another common transit state for a post-release control of information related to the common transit procedure, the conditions laid down in paragraph 38(1) for discharging the common transit procedure are deemed not to have been fulfilled until the authenticity and accuracy of the data have been confirmed.

For these purposes, “post-release control” is a specific act performed by HMRC in order to ensure compliance with customs and other legislation governing the common transit procedure.

Where the common transit procedure ends in F66Great Britain, HMRC must carry out customs controls on the basis of the particulars of the common transit procedure known to them.

Where the common transit procedure ends in F66Great Britain, no irregularity has been detected by HMRC, and the holder of the procedure presents the transit accompanying document, HMRC must endorse that document at the request of the holder of the procedure for the purpose of providing alternative proof of the ending of the procedure.

The endorsement must consist of the HMRC stamp, the signature of an officer of Revenue and Customs, the date, and the following: “Alternative proof — 99202”.

Instead of the documents referred to in sub-paragraph (1), copies certified as being true copies by the body which certified the original documents may be provided as proof.

The notification of arrival of the goods received by HMRC corresponding to the one referred to in paragraph 5(4) or 7(2), or a receipt corresponding in relation to another common transit state to the one referred to in paragraph 32, must not be considered to be proof that the common transit procedure has been ended correctly.

Where, after receiving the notification of the arrival of the goods, HMRC have not received any control results from the customs office of destination outside the United Kingdom within 6 days of the goods being presented to that office, or of the goods being presented to the person in another common transit state as mentioned in paragraph 31(2), HMRC must immediately request the control results from the customs office of destination. Here, “control results” are those in another common transit state corresponding to the ones in paragraphs 10 and 11.

HMRC must send requests for information in accordance with sub-paragraph (2)(a) within a period of 7 days after the expiry of the time limit referred to there, and requests for information in accordance with sub-paragraph (2)(b) within a period a period of 7 days after the expiry of the applicable time-limit referred to in sub-paragraph (1).

Where, following a request in accordance with sub-paragraph (2), the customs office of destination outside the United Kingdom has not provided sufficient information for the common transit procedure to be discharged, HMRC must require the holder of the procedure to provide that information, at the latest 28 days after initiating the enquiry procedure.

If the information provided in a reply from the holder of the procedure in accordance with sub-paragraph (4) is not sufficient to discharge the common transit procedure, but HMRC consider it sufficient in order to continue the enquiry procedure, HMRC must immediately send a request for supplementary information to the customs office in sub-paragraph (4).

Where during the steps of an enquiry procedure set out in sub-paragraphs (1) to (5) it is established that the common transit procedure was ended correctly, HMRC must discharge the common transit procedure and must immediately inform the holder of the procedure and, where appropriate, any customs authority outside the United Kingdom that may have initiated recovery proceedings for the customs debt.

Where during the steps of an enquiry procedure set out in sub-paragraphs (1) to (5) it is established that the common transit procedure cannot be discharged, HMRC must establish whether a customs debt has been incurred.

Sub-paragraphs (2) and (3) apply where HMRC during the enquiry procedure obtain evidence that the place where the events from which the customs debt arises occurred is in another common transit state.

HMRC shall immediately, and in any event within the time-limit in sub-paragraph (3), send all the information available to the competent customs authority at that place outside the United Kingdom.

The time-limit is seven months from the latest date on which the goods should have been presented at the customs office of destination, unless before the expiry of that time-limit a request to transfer the recovery of the customs debt was sent by the authority responsible for the place where, according to the evidence obtained by HMRC, the events from which the customs debt arises occurred; in which case, that time-limit is extended by one month.

If HMRC have not within 28 days received information from that competent customs authority acknowledging the information and informing them whether it is responsible for the recovery of the customs debt, they must immediately resume the enquiry procedure or start the recovery of that customs debt in the United Kingdom.

The common transit procedure is discharged when HMRC and any customs authority for the customs office of destination outside the United Kingdom are in a position to establish, on the basis of a comparison of the data available to HMRC and any customs office of destination, that the procedure has ended correctly. The deemed transit procedure in paragraph 25(9) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

HMRC, acting with any customs authority for any customs office of destination outside the United Kingdom, must take all the measures necessary and within their powers to regularise the situation of the goods in respect of which a common transit procedure has not been discharged under the conditions prescribed.

In the case of a common transit procedure ending in accordance with paragraph 29(6), that common transit procedure is deemed to be discharged unless HMRC have received information or have established that the procedure has not ended correctly. The deemed transit procedure in paragraph 25(9) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

The deemed transit procedure in paragraph 25(9) is deemed to be discharged, and paragraph 39 does not apply, when and to the extent that the goods in question are declared and accepted for another Customs procedure pursuant to TCTA, Schedule 2, paragraph 18(2).

On the discharge of a common transit procedure in F69Great Britain, any chargeable goods that were subject to it become subject to TCTA, sections 1 and 3 (charge to import duty and obligation to declare goods for a Customs procedure on import) and to regulations under the Customs and Excise Management Act 1979, section 42(1) (regulation of unloading, removal, etc. of imported goods).

They are then deemed to have been presented to Customs on import for the purposes of TCTA, Schedule 1, paragraph 1(1) (imported goods to be presented to Customs).

F168Except where sub-paragraph (4) applies, a F173temporary storage declaration in respect of them is then deemed to have been made F174....

“Temporary storage declaration” has the meaning given by regulation 8(2) of the Customs (Import Duty) (EU Exit) Regulations 2018.

Where sub-paragraph (4) applies, the goods are treated on the discharge of the procedure as if they have been declared for a free zone procedure, and acceptance of the Customs declaration is treated as having occurred immediately.

A public notice in sub-paragraph (1)(e) must be in force so as to give effect to the purposes for which it must be published, but it may be amended, revoked or replaced by a further public notice. Stipulations in the public notice have effect as if made in these Regulations.

A requirement for information under paragraph 36(4) has effect as if made under the Finance Act 1994, section 23 M20 and to a person to whom that section applies.

A person able to be authorised under paragraph 18(2) may be authorised by HMRC to issue T2L or T2LF data for the purposes of the Convention without having to present this to HMRC for endorsement.

In the event of the misuse by any person of T2L or T2LF data issued under sub-paragraph (1), the authorised issuer shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in respect of goods carried under cover of such data, unless that issuer can satisfy HMRC that the authorised issuer took all necessary security measures required under the Convention, Appendix II, Article 16.

The authorised issuer in sub-paragraph (1) may be authorised by HMRC not to sign such T2 or T2LF data issued using the special metal stamp in sub-paragraph (3)(b) which are drawn up by an electronic or automatic data processing system. Such authorisation is subject to the authorised issuer previously having given to HMRC a written undertaking acknowledging liability for the legal consequences arising from all such T2L and T2LF data.

Each T2L or T2LF data drawn up in accordance with sub-paragraph (5) must contain in place of the authorised issuer's signature the endorsement: “Signature waived”.

This paragraph supplements and modifies the provision mentioned in paragraph 29(1)(c) about guarantees for the purposes of each common transit procedure.

For the purpose of calculating the amount of the guarantee, domestic goods carried subject to the common transit procedure must be treated as chargeable goods.

The specified amount of the guarantee must correspond to an amount of customs debt which may become payable in connection with each common transit procedure in respect of which the guarantee is provided, in the period between the declaring of the goods for the common transit procedure and the discharge of that procedure.

F88Except in cases covered by paragraph 18(4), at point (b) or paragraph 29(1A), only the types and forms of guarantee stipulated in a public notice are acceptable for the purposes of this Schedule.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Where an applicant holds an authorised economic operator authorisation pursuant to regulations under TCTA, section 22 the requirements set out in sub-paragraph (10)(a) to (k) are deemed to be met.

References to “import duty” and “Customs procedure” in F87Part 10 of the import duty regulations must be taken for the purposes of this Schedule as respective references to “customs debt” and “common transit procedure”.

HMRC may authorise, in the case of air transport, the use of an electronic transport document as a declaration for the common transit procedure, provided it contains the particulars of such declaration and those particulars are available to the customs authorities for the place of departure and destination to allow the customs control of the goods and the discharge of the procedure.

Expressions used in this paragraph have the same meaning as corresponding expressions in Part 2.

That procedure may also be used for the export of domestic goods from the United Kingdom under the applicable export provisions.

That convention is referred to in this Schedule as the “TIR Convention”.

The goods need not be presented to Customs on import when goods subject to a TIR transit procedure are brought into F95Great Britain. If they are chargeable goods, these are deemed to be declared for a transit procedure within TCTA, section 3(4)(b), and no additional declaration for the purposes of the importation is necessary either before or on import.

But the goods in sub-paragraph (1) must then be presented to the HMRC customs office of entry by or on behalf of the holder of the TIR Carnet in question.

The TIR Carnet counterfoils completed by customs authorities outside F95Great Britain in the course of the TIR transit procedure are sufficient evidence of the goods being subject to the TIR transit procedure.

The TIR Carnet holder must without delay submit the TIR Carnet for the TIR transit procedure at the HMRC customs office of entry.

The HMRC customs office of entry may prescribe a route for the TIR transit procedure, if it considers this necessary, taking into account any relevant information communicated to HMRC by the TIR Carnet holder.

Where the goods are then released by HMRC for the TIR transit procedure in F96Great Britain, the HMRC customs office of entry must notify the TIR Carnet holder of the release of the goods for the TIR transit procedure.

The provision made by the TIR Convention, Articles 16 and 17, and Annex 5, applies to a TIR transit procedure in F97Great Britain (“TIR” plates on vehicles; proper use of TIR Carnets).

Where HMRC consider that the TIR transit procedure concerned may continue, they may take any steps that they consider necessary (and must disregard minor breaches of time-limits or routes).

Where the presentation has taken place at the HMRC customs office of destination after expiry of the time-limit set by the HMRC customs office of entry, the TIR Carnet holder is deemed to have complied with the time-limit where the holder or the carrier proves to the satisfaction of HMRC that the delay is not attributable to the holder or the carrier.

A TIR transit procedure may be terminated at an HMRC customs office F100in Great Britain other than that in the TIR Carnet. That office is then the HMRC customs office of destination.

The HMRC customs office of destination must terminate the TIR transit procedure in accordance with the TIR Convention, Articles 1(d) and 28(1). It must complete counterfoil No. 2 of the TIR Carnet and retain Voucher No. 2 of the TIR Carnet. The TIR Carnet must be returned to the TIR Carnet holder or to the person acting on that holder's behalf.

Where paragraph 6 applies, HMRC must return the appropriate part of Voucher No. 2 of the TIR Carnet to the customs office of departure without delay.

The authorised consignee must ensure that the TIR Carnet for the TIR transit procedure is presented, within the time-limit laid down in the authorisation, at the HMRC customs office of destination for the purposes of terminating the TIR transit procedure in accordance with paragraph 7(1).

The TIR Carnet holder is considered to have fulfilled the obligations under the TIR Convention, Article 1(o) where the TIR Carnet together with the road vehicle, the combination of vehicles or the container and the goods have been presented intact to the authorised consignee at the place specified in the authorisation in paragraph 25.

Instead of the documents referred to in sub-paragraph (1), copies certified as being true copies by the body which certified the original documents, or by the authority of that country outside the United Kingdom, may be provided as proof.

Where the TIR transit procedure terminates under paragraph 5(2), or under 7(1) but with an irregularity, HMRC must require information about that irregularity from holder of the TIR Carnet.

That holder must provide the information no later than 28 days after receiving the requirement.

If HMRC remain unable to discharge the TIR transit procedure upon receiving that information, HMRC must immediately notify the guaranteeing association (see paragraph 9(1)) in question and invite it to provide proof that the procedure should be discharged.

Goods moved subject to the TIR transit procedure must be transported to the customs office of destination along an economically justified route.

Where the HMRC customs office of departure consider it necessary, it may prescribe a route for the TIR transit procedure taking into account any relevant information communicated to HMRC by the TIR Carnet holder.

The TIR Carnet holder must submit the TIR Carnet for the TIR transit procedure at the HMRC customs office of departure.

HMRC must notify the TIR Carnet holder of the release of the goods in F104Great Britain for the TIR transit procedure.

The goods in sub-paragraph (2) must then be presented to the HMRC customs office of departure by or on behalf of the holder of the TIR Carnet in question.

The provision made by the TIR Convention, Articles 16 and 17, and Annex 5, applies to a TIR transit procedure in F105Great Britain (“TIR” plates on vehicles; proper use of TIR Carnet).

Where HMRC consider that the TIR transit procedure concerned may continue, they may take any steps that they consider necessary (and must disregard minor breaches of time-limits or routes).

In the case of chargeable goods subject to a TIR transit procedure that starts in F107Great Britain, these are deemed to be declared for a transit procedure within TCTA, section 3(4)(b). These goods need not be presented to Customs on re-import when they are brought into F107Great Britain, and for the purposes of that re-importation no additional declaration is necessary before or on re-import.

The TIR Carnet counterfoils completed by customs authorities outside the United Kingdom in the course of the TIR transit procedure are sufficient evidence of the goods being subject to the TIR transit procedure.

But the goods in sub-paragraph (1) must then be presented to the HMRC customs office of entry by or on behalf of the holder of the TIR Carnet in question.

The TIR Carnet holder must without delay submit the TIR Carnet for the TIR transit procedure at the HMRC customs office of entry.

The HMRC customs office of entry may prescribe a route for the TIR transit procedure, if it considers this necessary, taking into account any relevant information communicated to HMRC by the TIR Carnet holder.

Where the goods are then released by HMRC for the TIR transit procedure in F108Great Britain, the HMRC customs office of entry must notify the TIR Carnet holder of the release of the goods for the TIR transit procedure.

The provision made by the TIR Convention, Articles 16 and 17, and Annex 5, applies to a TIR transit procedure in F109Great Britain (“TIR” plates on vehicles; proper use of TIR Carnets).

Where the presentation has taken place at the HMRC customs office of destination after expiry of the time-limit set by the HMRC customs office of exit, the TIR Carnet holder is deemed to have complied with the time-limit where the holder or the carrier proves to the satisfaction of HMRC that the delay is not attributable to the holder or the carrier.

A TIR transit procedure may be terminated at an HMRC customs office F111in Great Britain other than that in the TIR Carnet. That office is then considered to be the HMRC customs office of destination.

The HMRC customs office of destination must terminate the TIR transit procedure in accordance with the TIR Convention, Articles 1(d) and 28(1). It must complete counterfoil No. 2 of the TIR Carnet and retain Voucher No. 2 of the TIR Carnet. The TIR Carnet must be returned to the TIR Carnet holder or to the person acting on that holder's behalf.

Where paragraph 18 applies, HMRC must return the appropriate part of Voucher No. 2 of the TIR Carnet to the customs office of departure without delay.

The authorised consignee must ensure that the TIR Carnet of the TIR transit procedure is presented, within the time-limit laid down in the authorisation, at the HMRC customs office of destination for the purposes of terminating the TIR transit procedure in accordance with paragraph 19(1).

The TIR Carnet holder is considered to have fulfilled the obligations under the TIR Convention, Article 1(o) where the TIR Carnet together with the road vehicle, the combination of vehicles or the container and the goods have been presented intact to the authorised consignee at the place specified in the authorisation in paragraph 25.

Instead of the documents referred to in sub-paragraph (1), copies certified as being true copies by the body which certified the original documents, or by the authority of that country outside the United Kingdom, may be provided as proof.

Where the TIR transit procedure terminates under paragraph 15(2), or under 19(1) but with an irregularity, HMRC must require information about that irregularity from holder of the TIR Carnet.

That holder must provide the information no later than 28 days after receiving the requirement.

If HMRC remain unable to discharge the TIR transit procedure upon receiving that information, HMRC must immediately notify the guaranteeing association (see paragraph 21(1)) in question and invite it to provide proof that the procedure should be discharged.

A discrepancy between the TIR manifest of the goods covered by the TIR Carnet, and the actual contents of the road vehicle, combination of vehicles or container, is not an irregularity by the TIR Carnet holder where the discrepancy is not due to mistakes committed knowingly or through negligence when the goods were loaded or dispatched, or when the TIR manifest was made out.

HMRC must, on request from a customs authority for a Contracting Party to the TIR Convention giving relevant reasons, provide that authority with all the available information about matters covered by sub-paragraph (1), and minor discrepancies covered by paragraph 15(2).

Provision corresponding to that made by Schedule 1, paragraph 18(1) to (3) (without the references to sub-paragraphs (4), (5) and (7)), and 18(8) (without the reference to “under paragraph 29(4)”), applies in relation to the TIR transit procedure (authorised consignee).

Any such HMRC authorisation existing for the purposes of the TIR Convention when this Schedule comes into force continues, but subject to and as if made under, TCTA, Part 1.

A public notice must stipulate the rules that have effect for a “guaranteeing association” for the purposes of the TIR Convention.

A “guaranteeing association” for these purposes is one approved by HMRC to act as surety for any person using the TIR transit procedure.

That public notice must make comprehensive provision for a guaranteeing association under the TIR Convention, including the requirements and conditions of approval, and the procedure for approval by HMRC; the guarantee of transport operations subject to the TIR transit procedure; the liabilities of a guaranteeing association, in and outside the United Kingdom; the undertakings that must be given by a guarantee association; the maximum sum that may be claimed from the guaranteeing association per TIR Carnet; the functions of the guaranteeing association in relation to a TIR Carnet, such as the form and content of a TIR Carnet; the facilities and information that HMRC must provide for guaranteeing associations for the purpose of their functions.

HMRC may share the decision in sub-paragraph (4)(b) with a customs authority in a place outside the United Kingdom where the person is established (as defined for this purpose by provision corresponding to that made by Schedule 1, paragraph 6(3)); the guaranteeing association, if outside F114Great Britain, where the matters in sub-paragraph (4)(a) took place; and the TIR Executive Board for the TIR Convention.

HMRC may amend, suspend or revoke an approval of a guaranteeing association for breach of a requirement or condition of approval, or other just cause.

The stipulations in the public notice must not differ significantly from the rules in force in the United Kingdom about guaranteeing associations immediately before this Schedule comes into force.

The HMRC authorisation for a guaranteeing association that was current immediately before this Schedule comes into force remains so in that form after it comes into force, and becomes treated as given under this paragraph such that TCTA, section 23 applies to it.

In general, only road vehicles, combinations of vehicles or containers within the TIR Convention, Article 3(a)(i) may be used in a TIR transit procedure (approved vehicles, etc.).

Other road vehicles, other combinations of vehicles or other containers within the TIR Convention Article 3(a)(ii) may be used in a TIR transit procedure, subject to the conditions in Chapter III(c) of that Convention (heavy or bulky goods).

Vehicles in the TIR Convention, Article 3(a)(iii) may be used in a TIR transit procedure, subject to the conditions in Article 3(a)(iii) and Chapter III(c) of that Convention (goods travelling by own means).

The arrangements that applied in the United Kingdom immediately before this Schedule comes into force, for the purposes of the TIR Convention, Articles 3(a)(i), 12, 13 and 14, continue to apply F115in relation to goods in Great Britain after it comes into force as if corresponding provision had been made in this paragraph (approval procedure for road vehicles or containers; conditions about construction and equipment; certificates of approval for road vehicles and containers).

Anything in sub-paragraph (4) that was valid and current immediately before this Schedule comes into force remains so after it comes into force, and becomes treated as if done under that sub-paragraph.

Everything that applied in the United Kingdom immediately before this Schedule comes into force, for the purposes of the TIR Convention Articles 3(a)(ii) or (iii), and 29 to 35, continues to apply F116in relation to goods in Great Britain after it comes into force as if corresponding provision had where necessary been made under this paragraph (HMRC control of heavy or bulky goods, and associated items about guaranteeing association liabilities, TIR Carnet endorsements and customs seals).

Provision corresponding to that made by Schedule 1, paragraphs 14 and 15 applies for the purposes of the TIR transit procedure in Part 2 (consequences of discharge; removal of customs seals).

Provision corresponding to that made by Schedule 1, paragraphs 39 and 40 applies for the purposes of the TIR transit procedure in Part 3 (consequences of discharge; removal of customs seals).

Discharge of the TIR procedure also discharges the deemed transit procedure mentioned in paragraphs 3(1) and 16(1).

Provision corresponding to Schedule 1, paragraphs 58(1)(a), (c), (d), (e) and (f), and 58(2), applies for the purposes of this Schedule (general interpretation).

A requirement for information under paragraph 10(1) or 22(1) has effect as if made under the Finance Act 1994, section 23 and to a person to whom that section applies.

Where chargeable goods arrive in the Isle of Man, and are subject to the UK transit procedure, paragraph 3(b) applies as if the customs office of destination is the one in the Isle of Man where the goods are presented preliminary to ending that procedure.

Where sub-paragraph (1) applies, a reference in paragraph 8(1), 8(2) or 9(1) made to Schedule 1 (except about any time-limit set by HMRC) that is about HMRC or the United Kingdom may also be taken as a reference to the corresponding customs authority for the Isle of Man or to the Isle of Man, respectively.

Nothing in this Schedule is to be taken as imposing any duty or obligation on the customs authority for the Isle of Man or the Channel Islands.

References in this Schedule to the Channel Islands are to the Bailiwick of Jersey or Guernsey, as the case requires.

The Customs declaration in sub-paragraph (1) is deemed as made and accepted where goods arrive in F135Great Britain from the Isle of Man subject to a procedure corresponding in the Isle of Man to the UK transit procedure; and those goods are then chargeable goods.

For the purposes of sub-paragraph (1A), any function carried out by the Isle of Man customs authority pre-arrival, and corresponding to a pre-departure function of HMRC in relation to the UK transit procedure, substitutes for that pre-departure function.