SCHEDULE 1The common transit procedure

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

Goods carried by air

Verification of a list of manifests used as a paper-based declaration for goods carried by air

44.

(1)

Once a month, HMRC for each airport of destination in F1Great Britain must authenticate a list of manifests drawn up by the airline companies which were presented to HMRC during the previous month, and must transmit it to the customs authority for each airport of departure.

(2)

That list must include the following information for each manifest—

(a)

the number of the manifest;

(b)

the code identifying the manifest as a declaration in accordance with paragraph 43(1)(a);

(c)

the name of the airline company which transported the goods;

(d)

the flight number; and

(e)

the date of the flight.

(3)

The authorisation as referred to in paragraph 41 may also provide that the airline company itself may transmit the list referred to in sub-paragraph (1) to the competent customs authorities of each airport of departure outside F2Great Britain.

(4)

In the event of irregularities found in connection with the information on the manifests appearing on the list, HMRC must inform the competent customs authority for the airport of departure (if not HMRC) and the competent customs authority which granted the authorisation (if not HMRC), referring in particular to the air waybills for the goods in question.