The Customs Transit Procedures (EU Exit) Regulations 2018

Formalities for goods received in the United Kingdom by an authorised consignee

20.—(1) When the goods arrive at the authorised place in the authorisation referred to in paragraph 25, the authorised consignee must—

(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, in each case within the time-limit for the purpose set in that authorisation;

(b) unload the goods, but only after obtaining permission from HMRC to do so, and enter the results of the inspection and any other relevant information relating to the unloading into the authorised consignee’s records without delay;

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

(2) The authorised consignee must ensure that the TIR Carnet of the TIR transit procedure is presented, within the time-limit laid down in the authorisation, at the HMRC customs office of destination for the purposes of terminating the TIR transit procedure in accordance with paragraph 19(1).

(3) The TIR Carnet holder is considered to have fulfilled the obligations under the TIR Convention, Article 1(o) where the TIR Carnet together with the road vehicle, the combination of vehicles or the container and the goods have been presented intact to the authorised consignee at the place specified in the authorisation in paragraph 25.