SCHEDULE 1The common transit procedure
PART 3Simplifications for the paper-based common transit procedure for goods carried by air or rail
Goods carried by rail
Modification of the contract of carriageI153
Where the contract of carriage is modified so that—
a
a transport operation which was to end outside F1Great Britain ends within it, or
b
a transport operation which was to end in F1Great Britain ends outside it,
the authorised railway undertakings must not perform the modified contract without the prior agreement from HMRC if they are the customs authority of departure.
In all other cases, the authorised railway undertakings may perform the modified contract; but it must inform HMRC, if they are the customs authority of departure, of the modification made without delay.