The Customs Transit Procedures (EU Exit) Regulations 2018

Obligations of the authorised railway undertaking

48.—(1) If the goods are successively taken over and carried by different authorised railway undertakings on the national scale and the authorised railway undertakings involved declare themselves as jointly liable for any potential customs debt arising, paragraph 29(3), first indent applies.

(2) Notwithstanding the holder of the common transit procedure’s obligations, as referred to in paragraphs 4(1) and 29(1), other authorised railway undertakings which take over the goods during the transport operation and which are indicated in box 57 of the CIM consignment note are also responsible for the proper application of the use of the paper-based common transit procedure for goods carried by rail.

(3) The railway undertakings in cooperation with each other must operate a commonly-agreed system to check and investigate irregularities of their movement of goods, and be responsible for the following—

(a) for the separate settlement of transport costs on the basis of information to be held available for each common transit procedure for goods carried by rail and for each month for the independent authorised railway undertakings concerned in each common transit state;

(b) for the breakdown of transport costs for each common transit state whose territory the goods enter during the use of the common transit procedure for goods carried by rail; and

(c) for the payment of the respective share of the costs incurred by each of the cooperating authorised railway undertakings.