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
Authorisations for the use of a paper-based common transit procedure for goods carried by air
41.
(1)
HMRC may grant to an applicant meeting the following conditions authorisation for the use of the paper-based common transit procedure for goods carried by air—
(a)
the applicant is an airline company;
(b)
the applicant is established in the United Kingdom (in accordance with the criteria in paragraph 18(3));
(c)
the applicant regularly uses the common transit procedure, or HMRC know that the applicant can meet the obligations under the procedure;
(d)
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 authorised under this paragraph; and
(e)
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 authorised under this paragraph.
(2)
The authorisation for the use of the paper-based common transit procedure for goods carried by air only applies in the common transit states specified in the authorisation.
(3)
The authorisation operates as a simplification of the common transit procedure in Parts 1 and 2.
A manifest as a declaration for the use of the paper-based common transit procedure for goods carried by air
42.
(1)
(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.
Formalities to be carried out by the airline company
43.
(1)
The airline company must enter the following information into the manifest—
(a)
the code—
(i)
T1 in accordance with the Convention, Appendix I, Article 109(1)(a); or
(ii)
T2 or T2F in accordance with the Convention, Appendix I, Article 109(1)(b));
(b)
the name of the airline company transporting the goods;
(c)
the flight number;
(d)
the date of the flight;
(e)
the airport of departure and the airport of destination.
(2)
In addition to the information in sub-paragraph (1), the airline company must for each consignment enter into that manifest the following information—
(a)
the number of the air waybill;
(b)
the number of packages;
(c)
the trade description of the goods, including all the details necessary for their identification;
(d)
the gross mass.
(3)
Where goods are grouped, their description in the manifest must be replaced, where appropriate, by the entry ‘Consolidation’, which may be abbreviated. In that case the air waybills for consignments on the manifest must contain the trade description of the goods, including all the details necessary for their identification. These air waybills must be attached to the manifest.
(4)
The airline company must date and sign the manifest.
(5)
At least two copies of the manifest must be presented to the competent customs authority for the airport of departure, and if that is in the United Kingdom, HMRC must retain one copy.
(6)
A copy of the manifest must be presented to the competent customs authority for the airport of destination, which is HMRC if that airport is in the United Kingdom.
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 the United Kingdom 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 the United Kingdom.
(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.