SCHEDULE 1U.K.The common transit procedure

PART 3U.K.Simplifications for the paper-based common transit procedure for goods carried by air or rail

Goods carried by airU.K.

A manifest as a declaration for the use of the paper-based common transit procedure for goods carried by airU.K.

42.—(1) HMRC may authorise an airline company to use the goods manifest as a declaration where it corresponds in substance to the form set out in Appendix 3 of Annex 9 to the Convention on International Civil Aviation, done at Chicago on 7 December 1944, Ninth Edition (or any later edition) M1.

(2) The authorisation referred to in paragraph 41 must indicate the form of the manifest and the airports of departure and destination for common transit procedures. The airline company authorised in accordance with paragraph 41 must send an authenticated copy of that authorisation to the competent customs authorities for each of the airports concerned.

Commencement Information

I1Sch. 1 para. 42 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1Available at https://www.icao.int/publications/pages/doc7300.aspx. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.