10.—(1) Where the common transit procedure ends in the United Kingdom, HMRC must carry out customs controls on the basis of the particulars of the common transit procedure received from the customs office of departure.
(2) Where the common transit procedure ends in the United Kingdom, 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.
(3) 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”.