Alternative proof of ending the common transit procedureU.K.
35.—(1) The common transit procedure must be considered as having been ended correctly where the holder of the procedure presents, to the satisfaction of HMRC, one of the following documents identifying the goods—
(a)a document certified by the customs authority of a common transit state of destination which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to a person who is an authorised consignee or is correspondingly authorised by a customs authority in another common transit state;
(b)a document or a customs record, certified by the customs authority of a common transit state, which establishes that the goods have physically left [F1the common transit area (and here the “common transit area” is the area comprising the common transit states)];
(c)a customs document issued in a third country where the goods are subject to a customs procedure (and here and in paragraph (d), “third country” is any country except a common transit state);
(d)a document issued in a third country, stamped or otherwise certified by the customs authority of that country and establishing that the goods are considered to be in free circulation in that country.
(2) Instead of the documents referred to in sub-paragraph (1), copies certified as being true copies by the body which certified the original documents may be provided as proof.
(3) The notification of arrival of the goods received by HMRC corresponding to the one referred to in paragraph 5(4) or 7(2), or a receipt corresponding in relation to another common transit state to the one referred to in paragraph 32, must not be considered to be proof that the common transit procedure has been ended correctly.
Textual Amendments
F1Words in Sch. 1 para. 35(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(bb); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 1 para. 35 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.