The Customs Transit Procedures (EU Exit) Regulations 2018

PART 1U.K.Common transit procedures that start outside [F1Great Britain]

Textual Amendments

Common transit procedure: preliminaryU.K.

1.—(1) The goods need not be presented to Customs on import M1 when goods subject to a common transit procedure that starts outside [F2Great Britain] are brought into [F2Great Britain]. If they are chargeable goods M2, they are deemed to be declared for a transit procedure within TCTA (see paragraph 58(1)(f)), section 3(4)(b), and no additional declaration for the purposes of that importation is necessary either before or on import.

(2) For the purposes of this Part, the “common transit procedure” is one covered by the Convention of 20th May 1987 on a common transit procedure in regulation 2 and applicable to the carriage of goods into [F2Great Britain] M3, and “Convention” refers to this one.

(3) Where that common transit procedure does not end in [F2Great Britain], the continuation of the procedure outside [F2Great Britain] discharges the procedure for the purposes of TCTA, Schedule 2, paragraph 19(2).

(4) Where goods transported by a fixed transport installation enter [F2Great Britain] through that installation, those goods are deemed to be subject to the common transit procedure.

(5) In this Part—

(a)a “common transit state” is a member State M4 or is any other country that is a Contracting Party to the Convention or that has acceded to it [F3, and also includes the Isle of Man, the Channel Islands and the Sovereign Base Areas of Akrotiri and Dhekelia] [F4and any reference to a common transit state is to be read as a reference to a common transit state or Northern Ireland];

(b)a “fixed transport installation” is a technical means used for the continuous transport of goods such as electricity, gas or oil.

(6) Chargeable goods may be moved within [F2Great Britain] without being subject to import duty if the movement takes place in accordance with the common transit procedure.

[F5(7) For the purposes of the common transit procedure, goods brought directly to [F2Great Britain] from the Isle of Man are not imported.

(8) Sub-paragraph (1), first indent does not apply in the case of goods brought into [F2Great Britain] directly from the Channel Islands or the SBA.

(9) For the purposes of this Schedule, references to—

(a)the Channel Islands are to the Bailiwick of Jersey or Guernsey, as the case requires;

(b)the “SBA” are to the Sovereign Base Areas of Akrotiri and Dhekelia.]

[F6(c)a “free zone” are to an area in the United Kingdom designated as a special area for customs purposes under section 100A of the Customs and Excise Management Act 1979;

(d)a “free zone business” are to a person authorised to carry out an activity described in regulation 3(2)(b)(v) or (c) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;

(e)a declaration of goods for a “free zone procedure” are to a declaration of goods for a storage procedure in a case where the goods are to be kept in a free zone.]

Textual Amendments

Commencement Information

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

Marginal Citations

M1As would otherwise be the case under the Taxation (Cross-border Trade) Act 2018, Schedule 1, paragraph 1(1).

M2The Taxation (Cross-border Trade) Act 2018, section 2 covers “chargeable goods”.

M3Articles 1 to 6 of the Convention provide further details.

Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transitU.K.

2.—[F7(A1) Where the intended point of entry into Great Britain of the goods in paragraph 1(1) is at a location [F8listed] in a public notice published by HMRC, the MRN of the declaration of the goods (see sub-paragraph (3)) and one of the numbers specified in sub-paragraph (A6) must be provided, before the goods are brought into Great Britain, to a person listed in the notice, in the form and manner specified in the notice.

(A2) HMRC must state in the notice the date on which a listing is made and the date it has effect.

(A3) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

(A4) HMRC may vary or cancel any listing.

[F9(A4A) Any variation or cancellation must state the date on which it is made and the date it has effect.

(A4B) Except in cases of urgency, any variation or cancellation must not have effect earlier than 30 days after the date on which it is made.]

(A5) A notice must further—

(a)identify a location which is listed, including by reference to a postcode or a delineation on a map or plan, and

(b)be published as soon as practicable after it is made.

[F10(A5A) A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice.]

(A6) The specified numbers are—

(a)the vehicle registration number of any vehicle in which the goods are carried,

(b)the vehicle registration number of any trailer in which the goods are carried, or

(c)the container identification number of any container in which the goods are carried.]

[F11(A7) Sub-paragraph (A1) does not apply in relation to the goods in paragraph 1(1) if, before they are brought into Great Britain, HMRC notifies the carrier that it does not.

(A8) For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1).]

[F12(1) Where sub-paragraph (A1) does not apply—

(a)the goods in paragraph 1(1) must, once brought into Great Britain, be presented to the HMRC customs office of transit (see paragraphs 58(1)(d) and sub-paragraph (2)); and

(b)the MRN of the declaration of the goods must be provided to the HMRC customs office of transit at the time and in the form and manner specified in a public notice published by HMRC.]

(2) In this Part, an “HMRC customs office of transit” is—

(a)the HMRC office competent for the point of entry into [F13Great Britain] when the goods are entering [F13Great Britain] in the course of a common transit procedure; or

(b)the HMRC office competent for the point of exit from [F13Great Britain] when the goods are leaving [F13Great Britain], in the course of a common transit procedure, via a frontier with another territory that is not a common transit state.

(3) In this Part, the “MRN” is the master reference number allocated by the competent customs authority outside [F13Great Britain] to the declaration made there for the common transit procedure.

F14(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) HMRC must record the border passage of the goods on the basis of the particulars of the common transit procedure received from the customs office of departure pursuant to the Convention. That passage must be notified by HMRC to the customs office of departure [F16, if the customs office of departure does not already have these particulars].

(7) In this Part, the “customs office of departure” is the customs office outside [F13Great Britain] where the declaration was accepted for the goods subject to the common transit procedure.

(8) Where goods are carried via an HMRC customs office of transit that is not the one declared, HMRC must request the particulars of the common transit procedure from the customs office of departure (but only if they do not already have these particulars) and notify the border passage of the goods to the customs office of departure.

(9) Any inspection of the goods at an HMRC customs office of transit must be carried out mainly on the basis of the particulars of the common transit procedure received from the customs office of departure.

(10) Sub-paragraphs (1), (6) and (8) do not apply to the transport of goods by rail provided that HMRC can verify the border passage of the goods by other means. Such verification must take place only in the case of need, and may take place retrospectively.

[F17(11) Each of sub-paragraphs (A1), (1) and (6) do not apply where the goods are to be, or are, brought into the United Kingdom directly from the Isle of Man, the Channel Islands or the SBA.]

Textual Amendments

Commencement Information

I2Sch. 1 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Incidents in [F18Great Britain] during movements of goods subject to the common transit procedureU.K.

3.—(1) A carrier (see sub-paragraph (2)) must present the goods [F19and provide] the MRN of the declaration to HMRC if, within [F20Great Britain]—

(a)the carrier is obliged to deviate from a route prescribed by the customs office of departure due to circumstances beyond the carrier's control;

(b)the seals are broken or tampered with in the course of the transport operation for reasons beyond the carrier's control;

(c)goods are transferred from one means of transport to another means of transport;

(d)imminent danger necessitates partial or total unloading of the sealed means of transport;

(e)there is an incident which may affect the ability of the holder of the procedure (see sub-paragraph (5)) or the carrier to comply with their respective obligations; or

(f)any of the elements constituting a single means of transport is changed, namely—

(i)a road vehicle accompanied by each of its trailers or semi-trailers;

(ii)a set of coupled railway carriages or wagons;

(iii)boats constituting a single chain.

(2) In this Part (except for the purposes of paragraph 4(5)(a)), in the context of entry, the “carrier” is the person who brings the goods, or who assumes responsibility for the carriage of the goods, into [F20Great Britain]. And in the context of exit, the “carrier” is the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of [F20Great Britain].

(3) Where HMRC consider that the common transit procedure concerned may continue, they may take any steps that they consider necessary.

(4) In the case of an incident referred to in sub-paragraph (1)(c), presentation of the goods [F21and provision of] the MRN of the declaration is not required if the following conditions are fulfilled—

(a)the goods are transferred from a means of transport that is not sealed; and

(b)the holder of the procedure (see sub-paragraph (5)) or the carrier on behalf of the holder of the procedure provides relevant information concerning the transfer to the satisfaction of HMRC.

(5) In this Part (except for the purposes of paragraph 4(5)(b)), the “holder” of the procedure is the person who lodges the declaration for the common transit procedure, or on whose behalf that declaration is lodged.

(6) In the case of an incident referred to in sub-paragraph (1)(f), the carrier may continue the common transit procedure when one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems.

(7) In the case referred to in sub-paragraph (6), the carrier is waived from the presentation of the goods and [F22provision] of the MRN of the declaration to HMRC.

(8) In the case of an incident referred to in sub-paragraph (1)(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed, presentation of the goods [F23and provision of] the MRN of the declaration is not required if the holder of the procedure, or the carrier on behalf of the holder of the procedure, provides relevant information concerning the composition of the road vehicle to the satisfaction of HMRC.

[F24(9) In the cases referred to in sub-paragraphs (1)(a) to (f), the MRN must be provided to HMRC at the time and in the form and manner specified in a public notice published by HMRC.]

(10) Relevant information concerning incidents during common transit procedures must be recorded in the electronic transit system by HMRC.

In this Part, the “electronic transit system” is any such system used by the common transit states for the completion of the customs formalities of the common transit procedure.

Textual Amendments

Commencement Information

I3Sch. 1 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

End of the common transit procedure in [F25Great Britain] (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedureU.K.

4.—(1) The holder of the common transit procedure is responsible for all of the following—

(a)presentation of the goods intact, and the required information in paragraph 5(1)(c), at the HMRC customs office of destination in [F26Great Britain] (see sub-paragraph (2)) within the time-limit set by the customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification;

(b)observance of the customs provisions relating to the procedure;

(c)provision of any guarantee mentioned in the Convention in order to ensure payment of any import duty and other charges which may be incurred in respect of the goods.

(2) In this Part, the “HMRC customs office of destination” is the HMRC office where the goods subject to the common transit procedure are presented in order to end the procedure.

(3) The obligation of the holder of the procedure in sub-paragraph (1) is met and the common transit procedure ends when the goods subject to the common transit procedure and the required information are available at the HMRC customs office of destination, in accordance with paragraph 5. This does not apply in a case covered by sub-paragraph (6) or (7).

(4) A carrier, or recipient of goods who accepts goods knowing that they are moving subject to the common transit procedure, is also responsible for presentation of the goods intact at the HMRC customs office of destination within the time-limit set by the customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.

(5) For the purposes of this Part and sub-paragraph (4)—

(a)the operator of a fixed transport installation who is established in the United Kingdom is the carrier;

(b)the holder of the common transit procedure in the case of a fixed transport installation is—

(i)the operator of the installation who is established in the common transit state where the goods are placed in the installation at the start of the common transit procedure, or

(ii)the operator of the installation who is established in the common transit state in the territory of which the goods enter a common transit state.

The operator in either paragraph (b)(i) or (ii) must agree with HMRC the methods of customs control over the goods transported.

(6) The common transit procedure is deemed to have ended when the appropriate entry is made in the commercial records of the consignee, or the operator of a fixed transport installation, certifying that the goods transported by fixed transport installation—

(a)have arrived at the consignee's plant;

(b)are accepted into the distribution network of the consignee; or

(c)have left [F27Great Britain] for a country other than a common transit state.

(7) If an electronic transport document is used as the declaration if so authorised under provision corresponding to paragraph 18(5), the common transit procedure ends when both the goods are presented at the HMRC customs office of destination for the airport and the particulars of the electronic transport document have been made available to that customs office in accordance with the means defined in the authorisation.

(8) The holder of the common transit procedure for the purposes of a case covered by sub-paragraph (7) must notify HMRC, at the HMRC customs office of destination, of all offences and irregularities related to the common transit procedure.

Textual Amendments

Commencement Information

I4Sch. 1 para. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

5.—[F28(1) Where goods subject to the common transit procedure arrive at the HMRC customs office of destination—U.K.

(a)the goods must be presented to HMRC at that office, together with any information required by HMRC, and

(b)the MRN of the declaration of the goods must be provided to HMRC at the time and in the form and manner specified in a public notice published by HMRC.

The presentation of the goods and any required information must take place during the official opening hours of the office. However HMRC may, at the request of the person concerned, allow the presentation of the goods and any required information to take place outside the official opening hours or at any other place.]

(2) Where the presentation [F29of the goods and any information required by HMRC or the provision of the MRN of the declaration of the goods] has taken place after the expiry of the time-limit set by the customs office of departure, the holder of the common transit procedure is deemed to have complied with the time-limit where the holder or the carrier proves to the satisfaction of HMRC that the delay is not attributable to the holder or carrier.

(3) The common transit procedure may be ended at an HMRC office other than that declared in the declaration. That office is then the HMRC customs office of destination.

[F30(4) HMRC must notify the customs office of departure of the arrival of the goods on the first day on which the requirements of sub-paragraph (1) are complied with if the customs office of departure does not already have these particulars.]

(5) At the request of the person presenting the goods to the HMRC customs office of destination, HMRC must endorse a receipt which certifies the presentation of the goods at that customs office [F31in Great Britain] and contains a reference to the MRN of the declaration.

(6) The receipt must be provided as stipulated by paragraph 8 and must be completed in advance by the person concerned.

(7) The receipt must not be used as proof of the common transit procedure having ended.

Textual Amendments

Commencement Information

I5Sch. 1 para. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

End of the common transit procedure in [F32Great Britain] (2): goods received by an authorised consigneeU.K.

6.—(1) Upon application, HMRC may authorise the following simplification regarding the end of the common transit procedure in [F33Great Britain], namely the status of “authorised consignee”, allowing the holder of the authorisation to receive goods moved under the common transit procedure at an authorised place [F34which is approved as a temporary storage facility] to end the procedure under paragraph 4(3).

(2) The authorisation may be granted to an applicant fulfilling the following conditions, but only if HMRC consider that they will be able to exercise control of the goods subject to the common transit procedure without introducing administrative measures disproportionate to the requirements of the person concerned—

(a)the applicant must be established in the United Kingdom;

[F35(aa)in the opinion of an officer of Revenue and Customs, the applicant’s financial standing makes the applicant suitable to be an authorised consignee;]

(b)the applicant will regularly receive goods subject to the common transit procedure;

(c)the applicant, and any director or senior employee of the applicant, have not been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an officer of Revenue and Customs is—

(i)a serious breach having regard to the circumstances and nature of any breach and the number of any breaches; and

(ii)relevant to the suitability of the applicant to be an authorised consignee;

(d)the applicant, and any director or senior employee of the applicant, have no criminal convictions which in the opinion of an officer of Revenue and Customs are—

(i)serious having regard to the type of conviction; and

(ii)relevant to the suitability of the applicant to be an authorised consignee;

(e)the applicant maintains a logistical system and records that identify the movement of, and transactions in, chargeable goods and domestic goods and facilitate compliance with Customs obligations;

(f)the applicant meets any professional standards of competence stipulated in a public notice or, in the opinion of an officer of Revenue and Customs, the applicant's practical experience makes the applicant suitable to be an authorised consignee;

(g)the applicant must be able to comply with any condition additional to paragraphs (a) to (f) which HMRC consider will be a justified condition of the authorisation if granted.

(3) For the purposes of sub-paragraph (2)(a), the applicant is established in the United Kingdom—

(a)in the case of an individual, where the individual is resident in the United Kingdom; or

(b)in any other case, where the applicant—

(i)has a registered office in the United Kingdom; or

(ii)has a permanent place in the United Kingdom from which the applicant carries out activities for which the applicant is constituted to perform.

Textual Amendments

Commencement Information

I6Sch. 1 para. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

7.—(1) When the goods arrive at the authorised place in paragraph 6(1), the authorised consignee must—U.K.

(a)immediately notify the HMRC customs office of destination about the arrival of the goods and inform them of any irregularities or incidents that occurred during transport;

(b)unload the goods, but only after obtaining permission to do so from HMRC;

(c)after unloading, enter the results of the inspection and any other relevant information relating to the unloading into the authorised consignee's records without delay;

(d)notify the HMRC customs office of destination about the results of the inspection of the goods and inform them of any irregularities, no later than the third day following the day on which permission from HMRC to unload the goods was received.

(2) When HMRC have received notification of the arrival of the goods at the premises of the authorised consignee under sub-paragraph (1), they must notify the customs office of departure of the arrival of the goods.

(3) The holder of the common transit procedure is deemed to have fulfilled the applicable obligations in paragraph 4(1), and the common transit procedure is deemed to end in accordance with paragraph 4(3), when the goods have been presented intact to the authorised consignee at the authorised place as provided for in paragraph 6(1) within the time-limit set by the customs office of departure.

(4) At the carrier's request, the authorised consignee must issue a receipt which certifies the arrival of the goods at the authorised place in paragraph 6(1) and contains a reference to the MRN of the declaration. The receipt must be provided as stipulated by paragraph 8.

Commencement Information

I7Sch. 1 para. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consigneeU.K.

8.  A receipt under paragraph 5(5) or 7(4) must take the form stipulated in a public notice.

Commencement Information

I8Sch. 1 para. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Verification and administrative assistanceU.K.

9.—(1) HMRC may use their powers to carry out post-release controls of the information supplied and of any documents, forms, authorisations or data relating to the common transit procedure in order to check that the entries, the information exchanged and the stamps are authentic.

(2) They must respond without delay upon receiving a request for such controls from the customs authority of another common transit state.

(3) Where the competent customs authority (see paragraph 58(1)(b)) of the place of departure makes a request to HMRC for a post-release control of information related to the common transit procedure, the conditions laid down in paragraph 13(1) for discharging the common transit procedure are deemed not to have been fulfilled until the authenticity and accuracy of the data have been confirmed.

(4) For these purposes, “post-release control” is a specific act performed by HMRC in order to ensure compliance with customs and other legislation governing the common transit procedure.

Commencement Information

I9Sch. 1 para. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Controls and issuing of alternative proofU.K.

10.—(1) Where the common transit procedure ends in [F36Great Britain], HMRC must carry out customs controls on the basis of the particulars of the common transit procedure received from the customs office of departure.

(2) Where the common transit procedure ends in [F36Great Britain], no irregularity has been detected by HMRC, and the holder of the procedure presents the transit accompanying document, HMRC must endorse that document at the request of the holder of the procedure for the purpose of providing alternative proof of the ending of the procedure.

(3) The endorsement must consist of the HMRC stamp, the signature of an officer of Revenue and Customs, the date, and the following: “Alternative proof — 99202”.

Textual Amendments

Commencement Information

I10Sch. 1 para. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Sending the control resultsU.K.

11.—(1) HMRC must notify the control results to the customs office of departure at the latest on the third day following the day the goods are presented in accordance with paragraph 5(1) [F37if the customs office of departure does not already have these particulars]. In exceptional cases, that time-limit may be extended up to six days.

(2) Where goods are received by an authorised consignee as referred to in paragraph 6(1), the customs office of departure must be notified at the latest on the sixth day following the day the goods were delivered to the authorised consignee [F38if the customs office of departure does not already have these particulars].

Textual Amendments

Commencement Information

I11Sch. 1 para. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Enquiry procedure for goods moved subject to the common transit procedureU.K.

12.—(1) HMRC must send the control results immediately after receiving a request from the customs office of departure where that request is made because that office has not received the control results in accordance with paragraph 11.

(2) HMRC must send their reply within 28 days from the day on which a request was sent to them by the customs office of departure for one or more of the following reasons—

(a)the customs office of departure has not received the notification of arrival of the goods by the expiry of the time-limit for the presentation of the goods mentioned in paragraph 5(2);

(b)the customs office of departure has not received the control results requested in accordance with sub-paragraph (1);

(c)the customs office of departure becomes aware that the notification of arrival of the goods was or the control results were sent in error.

(3) Sub-paragraph (2) applies only if—

(a)the request is sent to HMRC within a period of seven days after the expiry of the time-limit in sub-paragraph (2)(a) or the time-limit applicable by virtue of paragraph 11 to sub-paragraph (2)(b), or

(b)the request is sent without delay to HMRC before the expiry of the time-limit if the customs office of departure receives information that the common transit procedure has not ended correctly, or suspects that to be the case.

(4) HMRC must within 40 days from the date on which it was sent, reply to a request from the customs office of departure where—

(a)the request indicates that HMRC have not provided sufficient information for the common transit procedure to be discharged,

(b)that customs office has, at the latest 28 days after initiating the enquiry procedure, requested the holder of the common procedure to provide that information,

(c)the request indicates that the information provided in reply from the holder of the procedure is not sufficient to discharge the common transit procedure, and

(d)that customs office has immediately sent the request for supplementary information to HMRC.

Commencement Information

I12Sch. 1 para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Discharge of the common transit procedureU.K.

13.—(1) The common transit procedure ending in [F39Great Britain] is discharged when HMRC and [F40, if different,] the customs authority for the customs office of departure outside [F39Great Britain] are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and HMRC, that the procedure has ended correctly. The deemed transit procedure in paragraph 1(1) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

(2) HMRC, acting with other customs authorities as appropriate and as the case requires, must take all the measures necessary and within their powers to regularise the situation of the goods in respect of which a common transit procedure has not been discharged under the conditions prescribed.

(3) In the case of a common transit procedure ending in [F39Great Britain] under paragraph 4(7), that common transit procedure is deemed to be discharged unless HMRC have received information or have established that the procedure has not ended correctly. The deemed transit procedure in paragraph 1(1) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

[F41(4) The deemed transit procedure in paragraph 1(1) is deemed to be discharged, and paragraph 14 does not apply, when and to the extent that the goods in question are declared and accepted for another Customs procedure pursuant to TCTA, Schedule 2, paragraph 18(2).]

Textual Amendments

Commencement Information

I13Sch. 1 para. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Consequences of common transit procedure dischargeU.K.

14.—(1) On the discharge of a common transit procedure in [F42Great Britain], except under paragraph 1(3), the [F43chargeable] 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 M5, 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) [F44Except where sub-paragraph (4) applies, a [F45temporary storage] declaration] in respect of them is then deemed to have been made F46....

[F47(3A) “Temporary storage declaration” has the meaning given by regulation 8(2) of the Customs (Import Duty) (EU Exit) Regulations 2018.]

[F48(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

Commencement Information

I14Sch. 1 para. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M51979 c. 2; section 42(1) is amended, on a day to be appointed, by the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 36.

HMRC controls and sealsU.K.

15.  Whenever a seal needs to be removed in [F49Great Britain] to allow customs inspection for the purposes of this Part, HMRC must endeavour to reseal as necessary with a customs seal of at least equivalent security features, and note the particulars of the action including the new seal number on the cargo documentation.

Textual Amendments

Commencement Information

I15Sch. 1 para. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.