Consequences of common transit procedure dischargeU.K.
39.—(1) On the discharge of a common transit procedure in [F1Great Britain], any chargeable goods that were subject to it become subject to TCTA, sections 1 and 3 (charge to import duty and obligation to declare goods for a Customs procedure on import) and to regulations under the Customs and Excise Management Act 1979, section 42(1) (regulation of unloading, removal, etc. of imported goods).
(2) They are then deemed to have been presented to Customs on import for the purposes of TCTA, Schedule 1, paragraph 1(1) (imported goods to be presented to Customs).
(3) [F2Except where sub-paragraph (4) applies, a [F3temporary storage] declaration] in respect of them is then deemed to have been made F4....
[F5(3A) “Temporary storage declaration” has the meaning given by regulation 8(2) of the Customs (Import Duty) (EU Exit) Regulations 2018.]
[F6(4) This sub-paragraph applies where, immediately before the procedure is discharged—
(a)the chargeable goods that are subject to it—
(i)are in a free zone; and
(ii)have been received in the free zone by or on behalf of a free zone business;
(b)that free zone business is authorised to declare goods for a free zone procedure;
(c)that free zone business or a person acting with their authority has—
(i)made an entry into that business’s commercial records containing the particulars specified in a notice published by HMRC; and
(ii)notified a responsible authority for that free zone that the goods have been received;
(d)the case is not one set out in version 1 of the document dated 14 October entitled “Cases where goods cannot be declared by conduct or are not treated as declared for a free zone procedure on discharge of a transit procedure in a free zone” ;
(e)if a notification that goods are to be kept in a free zone was required under regulation 18D(1) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, that notification has been given to HMRC; and
(f)the goods have not been declared for another customs procedure.
(5) A notification under sub-paragraph (4)(c)(ii) must—
(a)contain the matters; and
(b)be made in the form and manner,
specified in a notice published by HMRC.
(6) Where sub-paragraph (4) applies, the goods are treated on the discharge of the procedure as if they have been declared for a free zone procedure, and acceptance of the Customs declaration is treated as having occurred immediately.
(7) HMRC must publish a notice specifying—
(a)the particulars referred to in sub-paragraph (4)(c)(i); and
(b)the matters referred to in sub-paragraph (5).]
Textual Amendments
F1Words in Sch. 1 para. 39(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(cc); S.I. 2020/1643, reg. 2, Sch.
F2Words in Sch. 1 para. 39(3) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 4(3)(a)
F3Words in Sch. 1 para. 39(3) inserted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 5(3)(a)(i)
F4Words in Sch. 1 para. 39(3) omitted (1.7.2022) by virtue of The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 5(3)(a)(ii)
F5Sch. 1 para. 39(3A) inserted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 5(3)(b)
F6Sch. 1 para. 39(4)-(7) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 4(3)(b)
Commencement Information
I1Sch. 1 para. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.