SCHEDULE 1The common transit procedure

PART 2Common transit procedures that start in Great Britain

22.

(1)

HMRC must consider means of transport or a container to be suitable for sealing on the following conditions—

(a)

seals can be simply and effectively affixed to the means of transport or container;

(b)

the means of transport or container is so constructed that when goods are removed or introduced, the removal or introduction leaves visible traces, the seals are broken or show signs of tampering, or an electronic monitoring system registers the removal or introduction;

(c)

the means of transport or container contains no concealed spaces where goods may be hidden;

(d)

the spaces reserved for the goods are readily accessible for inspection by a customs authority.

(2)

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.