SCHEDULE 1The common transit procedure
PART 2Common transit procedures that start in F1Great Britain
I130
F41
Where goods subject to the common transit procedure arrive at the customs office of destination:
a
the goods must be presented to HMRC or, if different, the competent customs authority at that office, together with any information required by HMRC or that other customs authority, and
b
the MRN of the declaration of the goods must be provided to HMRC or, if different, the competent customs authority at that office, at the time and in the form and manner specified in a public notice published by HMRC.
The presentation of the goods and any required information must take place during the official opening hours of the office. However, if in Great Britain, HMRC may, at the request of the person concerned, allow the presentation of the goods and any required information to take place outside the official opening hours or at any other place.
2
Where the presentation has taken place after the expiry of the time-limit set by HMRC under paragraph 20(1), the holder of the common transit procedure is deemed to have complied with the time-limit where the holder or the carrier proves to the satisfaction of HMRC or that other customs authority that the delay is not attributable to the holder or carrier.
3
The common transit procedure may be ended at a customs office other than that in the declaration. That customs office is then considered to be the customs office of destination, and HMRC must notify the arrival to any customs office of destination outside F2Great Britain in the declaration F3unless the customs office of destination already has such notification.
But where the common transit procedure is ended at an HMRC office other than that declared in the declaration, HMRC must amend their records accordingly.
4
At the request of the person presenting the goods to the HMRC customs office of destination, HMRC must endorse a receipt which certifies the presentation of the goods at that customs office and contains a reference to the MRN of the declaration.
5
The receipt must be provided as stipulated by paragraph 32 and must be completed in advance by the person concerned.
6
The receipt must not be used as proof of the common transit procedure having ended.
Words in Sch. 1 Pt. 2 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(n); S.I. 2020/1643, reg. 2, Sch.