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29.—(1) The holder of the common transit procedure is responsible for all of the following—
(a)presentation of the goods intact, and the required information in paragraph 30(1)(c), at the customs office of destination (see paragraph 16(3)) 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;
(b)observance of the customs provisions relating to the procedure;
(c)unless otherwise provided for, provision of a guarantee pursuant to regulations under TCTA, Schedule 6, paragraphs 6 to 9, as supplemented and modified by sub-paragraph (2) and paragraph 64, in order to ensure payment of the amount of any customs debt which may be incurred in respect of the goods.
(2) In this Part (and for the purposes of paragraph 64 except sub-paragraph (10)(d)), a “customs debt” is the obligation in the United Kingdom on a person to pay an amount under TCTA of import duty, export duty and other charges due, or to pay a corresponding amount owed to a common transit state apart from the United Kingdom.
(3) 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 operator of a fixed transport installation who is established in the United Kingdom is the carrier for these purposes.
(4) 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.
This does not apply in a case covered by sub-paragraph (5) or (6).
(5) The common transit procedure is deemed to have ended when the appropriate entry is made in the commercial records of the consignee, or the operator of a fixed transport installation, certifying that the goods transported by fixed transport installation—
(a)have arrived at the consignee’s plant;
(b)are accepted into the distribution network of the consignee; or
(c)have left the United Kingdom for a country other than a common transit state.
(6) 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.
(7) 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.
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