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The Customs Transit Procedures (EU Exit) Regulations 2018
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Presentation of goods at the HMRC customs office of destination
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6.—(1) Where goods moved subject to a TIR transit procedure arrive at an HMRC customs office of destination, the following must be presented at that office—
(a)the goods together with the road vehicle, the combination of vehicles or the container;
(b)the TIR Carnet;
(c)any information required by HMRC.
The presentation must take place during the official opening hours of the office. However HMRC may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at any other place.
(2) Where the presentation has taken place at the HMRC customs office of destination after expiry of the time-limit set by the HMRC customs office of entry, the TIR Carnet holder 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 the carrier.
(3) A TIR transit procedure may be terminated at an HMRC customs office other than that in the TIR Carnet. That office is then the HMRC customs office of destination.
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