Release of goods for the common transit procedureU.K.
25.—(1) 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.
(2) On release of the goods, HMRC must transmit the particulars of the common transit procedure—
(a)to the declared customs office of destination;
(b)to each declared customs office of transit that corresponds in another common transit state to the HMRC office in paragraph 27(2)(b).
Those particulars must be based on data derived from the declaration, as amended where appropriate.
(3) Sub-paragraph (2) does not apply in the case of a declared office that is an HMRC office [F1that has the particulars in question].
(4) HMRC must notify the holder of the procedure of the release of the goods for the common transit procedure.
(5) At the request of the holder of the common transit procedure, HMRC must provide a transit accompanying document to the holder of the procedure.
The transit accompanying document must comply with the data requirements stipulated in a public notice.
(6) 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.
(7) 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.
(8) 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.
(9) In the case of chargeable goods released and subject to a common transit procedure that starts in [F2Great 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 [F2Great Britain], and for the purposes of that re-importation no additional declaration is necessary before or on re-import.
[F3(10) 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 [F4Great Britain].
(11) The goods in sub-paragraph (9) remain subject to paragraph 27, except as provided for by paragraph 27(8).]
Textual Amendments
F1Words in Sch. 1 para. 25(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(u)(i); S.I. 2020/1643, reg. 2, Sch.
F2Words in Sch. 1 para. 25(9) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(u)(ii); S.I. 2020/1643, reg. 2, Sch.
F3Sch. 1 para. 25(10)(11) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(f); S.I. 2020/1643, reg. 2, Sch.
F4Words in Sch. 1 para. 25(10) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(u)(ii); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 1 para. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.