The Customs Transit Procedures (EU Exit) Regulations 2018

Common transit procedure: preliminary

16.—(1) 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(1) or chargeable goods from the United Kingdom(2), and “Convention” refers to this one.

(2) Where the goods are in the United Kingdom 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.

(3) In this Part, the “HMRC customs office of departure” is the HMRC office in the United Kingdom where the declaration for the goods to the common transit procedure is accepted.

And the “customs office of destination” is the customs office in any common transit state where the goods subject to the common transit procedure are presented in order to end the procedure.

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

(5) Chargeable goods may be moved within the United Kingdom without being subject to import duty if the movement takes place in accordance with the common transit procedure.

(1)

The Taxation (Cross-border Trade) Act 2018, section 33 covers “domestic goods”.

(2)

Articles 1 to 6 of the Convention provide further details.