The Customs Transit Procedures (EU Exit) Regulations 2018

Regulation 3

SCHEDULE 2 U.K. The TIR transit procedure

PART 1 U.K. General provision for the TIR transit procedure

The TIR transit procedure: introduction U.K.

1.—(1) Under the TIR transit procedure provided for by this Schedule, chargeable goods may be moved within [F1 Great Britain] without being subject to import duty if the movement takes place in accordance with the Customs Convention on the International Transport of Goods subject to the cover of TIR Carnets done at Geneva on 14th November 1975 in regulation 3, as most recently amended on 1st October 2009, provided that the movement—

(a) begins or ends outside [F1 Great Britain]; or

(b) is effected between two points in [F1 Great Britain] through territory outside.

(2) That procedure may also be used for the export of domestic goods from the United Kingdom under the applicable export provisions.

(3) That convention is referred to in this Schedule as the “TIR Convention”.

(4) For the purposes of this Schedule—

(a) the HMRC customs office of entry, departure, destination or exit is any HMRC office stipulated for the purposes of the TIR transit procedure in a public notice;

(b) the HMRC customs office of entry is the HMRC office stipulated in that public notice and where the goods subject to the TIR procedure are to be presented after entry into [F2 Great Britain].

(c) the customs office of departure, as the context requires, is the HMRC office stipulated in that public notice and where the TIR transit procedure starts in [F2 Great Britain], or the customs office outside [F2 Great Britain] where the TIR transit procedure starts;

(d) the HMRC customs office of destination is the HMRC customs office stipulated in that public notice and where the TIR transit procedure ends;

(e) the HMRC customs office of exit is the HMRC customs office stipulated in that public notice and where the goods subject to the TIR transit procedure are to leave [F2 Great Britain];

(f) a single TIR transit procedure must not include more than [F3 eight] customs offices of departure or destination (whether or not HMRC offices), in total.

Textual Amendments

F1 Words in Sch. 2 para. 1(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F2 Words in Sch. 2 para. 1(4) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F3 Word in Sch. 2 para. 1(4)(f) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(3)

Commencement Information

I1 Sch. 2 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

2.  The “ carrier” for the purposes of the TIR transit procedure is the person who brings the goods, or assumes responsibility for the carriage of the goods, to a customs office in [F4 Great Britain]. U.K.

It is also for the purposes of the TIR transit procedure a person who takes the goods from, or assumes responsibility for the carriage of the goods from, [F4 Great Britain].

Textual Amendments

F4 Words in Sch. 2 para. 2 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(b); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I2 Sch. 2 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

PART 2 U.K. TIR transit procedures that start outside [F5 Great Britain]

Textual Amendments

F5 Words in Sch. 2 Pt. 2 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(c); S.I. 2020/1643, reg. 2, Sch.

TIR transit procedure: preliminaries U.K.

3.—(1) The goods need not be presented to Customs on import when goods subject to a TIR transit procedure are brought into [F6 Great Britain]. If they are chargeable goods, these are deemed to be declared for a transit procedure within TCTA, section 3(4)(b), and no additional declaration for the purposes of the importation is necessary either before or on import.

(2) But the goods in sub-paragraph (1) must then be presented to the HMRC customs office of entry by or on behalf of the holder of the TIR Carnet in question.

(3) The TIR Carnet counterfoils completed by customs authorities outside [F6 Great Britain] in the course of the TIR transit procedure are sufficient evidence of the goods being subject to the TIR transit procedure.

Textual Amendments

F6 Words in Sch. 2 para. 3(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(d); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I3 Sch. 2 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Formalities to be completed at the HMRC office of entry U.K.

4.—(1) The TIR Carnet holder must without delay submit the TIR Carnet for the TIR transit procedure at the HMRC customs office of entry.

(2) That HMRC customs office of entry may set a time-limit within which the goods must be presented to the HMRC customs office of destination, taking into account the following—

(a) the route;

(b) the means of transport;

(c) transport legislation or other legislation which might have an impact on setting a time-limit;

(d) any relevant information communicated to HMRC by the TIR Carnet holder.

(3) The HMRC customs office of entry may prescribe a route for the TIR transit procedure, if it considers this necessary, taking into account any relevant information communicated to HMRC by the TIR Carnet holder.

(4) Where the goods are then released by HMRC for the TIR transit procedure in [F7 Great Britain], the HMRC customs office of entry must notify the TIR Carnet holder of the release of the goods for the TIR transit procedure.

(5) The provision made by the TIR Convention, Articles 16 and 17, and Annex 5, applies to a TIR transit procedure in [F8 Great Britain] (“TIR” plates on vehicles; proper use of TIR Carnets).

Textual Amendments

F7 Words in Sch. 2 para. 4(4) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(e); S.I. 2020/1643, reg. 2, Sch.

F8 Words in Sch. 2 para. 4(5) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(e); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I4 Sch. 2 para. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Incidents during movement of goods U.K.

5.—(1) The carrier (see paragraph 2) must present without undue delay, after any incident in [F9 Great Britain] (or, if the place of the incident cannot be established, detected there), during the TIR transit procedure, the goods together with the road vehicle, the combination of vehicles or the container, and the TIR Carnet of the TIR transit procedure to the nearest HMRC office where—

(a) the carrier is obliged to deviate from the route prescribed in accordance with paragraph 4(3) due to circumstances beyond the carrier's control; or

(b) there is an incident or accident within the meaning of the TIR Convention, Article 25.

(2) Where HMRC consider that the TIR transit procedure concerned may continue, they may take any steps that they consider necessary (and must disregard minor breaches of time-limits or routes).

Where HMRC consider that the TIR transit procedure concerned must not continue, the procedure terminates and HMRC must proceed according to paragraph 10.

Relevant information concerning the incidents referred to in sub-paragraph (1) must be recorded in TIR Carnet by HMRC.

Textual Amendments

F9 Words in Sch. 2 para. 5(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(f); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I5 Sch. 2 para. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Presentation of goods at the HMRC customs office of destination U.K.

6.—(1) Where goods moved subject to a TIR transit procedure arrive at an HMRC customs office of destination [F10 in Great Britain], 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 [F11 in Great Britain] other than that in the TIR Carnet. That office is then the HMRC customs office of destination.

Textual Amendments

F10 Words in Sch. 2 para. 6(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(g)(i); S.I. 2020/1643, reg. 2, Sch.

F11 Words in Sch. 2 para. 6(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(g)(ii); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I6 Sch. 2 para. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Formalities at the HMRC customs office of destination U.K.

7.—(1) The HMRC customs office of destination must terminate the TIR transit procedure in accordance with the TIR Convention, Articles 1(d) and 28(1). It must complete counterfoil No. 2 of the TIR Carnet and retain Voucher No. 2 of the TIR Carnet. The TIR Carnet must be returned to the TIR Carnet holder or to the person acting on that holder's behalf.

(2) Where paragraph 6 applies, HMRC must return the appropriate part of Voucher No. 2 of the TIR Carnet to the customs office of departure without delay.

Commencement Information

I7 Sch. 2 para. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Formalities for goods received by an authorised consignee U.K.

8.—(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 for 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 7(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.

Commencement Information

I8 Sch. 2 para. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Alternative proof of termination of the TIR transit procedure U.K.

9.—(1) The TIR transit procedure must be considered as having been terminated correctly, within the time-limit set in accordance with provision corresponding to paragraph 14(2), where the TIR Carnet holder or the guaranteeing association in the TIR Convention, Article 1(q) presents, to the satisfaction of HMRC, one of the following documents identifying the goods—

(a) a document certified by HMRC which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to an authorised consignee in paragraph 25;

(b) a document or a customs record, certified by HMRC, which establishes that the goods physically left [F12 Great Britain];

(c) a customs document issued in a country outside the United Kingdom, where the goods are placed under a customs procedure;

(d) a document issued in a country outside the United Kingdom, stamped or otherwise certified by the customs authority of that country and establishing that the goods are considered to be in free circulation in that country.

(2) Instead of the documents referred to in sub-paragraph (1), copies certified as being true copies by the body which certified the original documents, or by the authority of that country outside the United Kingdom, may be provided as proof.

Textual Amendments

F12 Words in Sch. 2 para. 9(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(h); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I9 Sch. 2 para. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Enquiry procedure U.K.

10.—(1) Where the TIR transit procedure terminates under paragraph 5(2), or under 7(1) but with an irregularity, HMRC must require information about that irregularity from holder of the TIR Carnet.

(2) That holder must provide the information no later than 28 days after receiving the requirement.

(3) If HMRC remain unable to discharge the TIR transit procedure upon receiving that information, HMRC must immediately notify the guaranteeing association (see paragraph 9(1)) in question and invite it to provide proof that the procedure should be discharged.

Commencement Information

I10 Sch. 2 para. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Discharge of the TIR transit procedure U.K.

11.  HMRC must discharge the TIR transit procedure where it is properly terminated without irregularity under paragraph 7(1), or any irregularity is resolved following receipt of the information in paragraph 10(2) or 10(3).

Commencement Information

I11 Sch. 2 para. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

PART 3 U.K. TIR transit procedures that start in [F13 Great Britain]

Textual Amendments

F13 Words in Sch. 2 Pt. 3 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(i); S.I. 2020/1643, reg. 2, Sch.

Place for controls and formalities for goods leaving and re-entering [F14 Great Britain] U.K.

12.  Where, in the course of movement of goods from one point to another point in [F15 Great Britain], goods leave and re-enter [F15 Great Britain], the customs controls and formalities applicable in accordance with the TIR Convention must be carried out by HMRC at the points where the goods temporarily leave [F15 Great Britain] and where they re-enter [F15 Great Britain].

Textual Amendments

F14 Words in Sch. 2 para. 12 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(j); S.I. 2020/1643, reg. 2, Sch.

F15 Words in Sch. 2 para. 12 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(k); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I12 Sch. 2 para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Route for movements of goods U.K.

13.—(1) Goods moved subject to the TIR transit procedure must be transported to the customs office of destination along an economically justified route.

(2) Where the HMRC customs office of departure consider it necessary, it may prescribe a route for the TIR transit procedure taking into account any relevant information communicated to HMRC by the TIR Carnet holder.

Commencement Information

I13 Sch. 2 para. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Formalities to be completed at the HMRC office of departure U.K.

14.—(1) The TIR Carnet holder must submit the TIR Carnet for the TIR transit procedure at the HMRC customs office of departure.

(2) HMRC may set a time-limit within which the goods must be presented to the customs office of exit, taking into account the following—

(a) the route;

(b) the means of transport;

(c) transport legislation or other legislation which might have an impact on setting a time-limit;

(d) any relevant information communicated to HMRC by the TIR Carnet holder.

(3) HMRC must notify the TIR Carnet holder of the release of the goods in [F16 Great Britain] for the TIR transit procedure.

(4) The goods in sub-paragraph (2) must then be presented to the HMRC customs office of departure by or on behalf of the holder of the TIR Carnet in question.

(5) The goods moved subject to the TIR transit procedure must then be presented to the HMRC customs office of exit, and 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.

(6) The provision made by the TIR Convention, Articles 16 and 17, and Annex 5, applies to a TIR transit procedure in [F17 Great Britain] (“TIR” plates on vehicles; proper use of TIR Carnet).

Textual Amendments

F16 Words in Sch. 2 para. 14(3) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(l); S.I. 2020/1643, reg. 2, Sch.

F17 Words in Sch. 2 para. 14(6) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(l); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I14 Sch. 2 para. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Incidents during movement of goods U.K.

15.—(1) The carrier (see paragraph 2) must present without undue delay, after any incident in [F18 Great Britain] (or, if the place of the incident cannot be established, detected there), during the TIR transit procedure, the goods together with the road vehicle, the combination of vehicles or the container and the TIR Carnet of the TIR transit procedure to the nearest HMRC office where—

(a) the carrier is obliged to deviate from a route prescribed in accordance with paragraph 13(2) due to circumstances beyond the carrier's control; or

(b) there is an incident or accident within the meaning of the TIR Convention, Article 25.

(2) Where HMRC consider that the TIR transit procedure concerned may continue, they may take any steps that they consider necessary (and must disregard minor breaches of time-limits or routes).

Where HMRC consider that the TIR transit procedure concerned must not continue, the procedure terminates and HMRC must proceed according to paragraph 22.

Relevant information concerning the incidents referred to in sub-paragraph (1) must be recorded in TIR Carnet by HMRC.

Textual Amendments

F18 Words in Sch. 2 para. 15(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(m); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I15 Sch. 2 para. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Returning goods subject to the TIR transit procedure U.K.

16.—(1) In the case of chargeable goods subject to a TIR transit procedure that starts in [F19 Great Britain], these are deemed to be declared for a transit procedure within TCTA, section 3(4)(b). These goods need not be presented to Customs on re-import when they are brought into [F19 Great Britain], and for the purposes of that re-importation no additional declaration is necessary before or on re-import.

(2) The TIR Carnet counterfoils completed by customs authorities outside the United Kingdom in the course of the TIR transit procedure are sufficient evidence of the goods being subject to the TIR transit procedure.

(3) But the goods in sub-paragraph (1) must then be presented to the HMRC customs office of entry by or on behalf of the holder of the TIR Carnet in question.

Textual Amendments

F19 Words in Sch. 2 para. 16(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(n); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I16 Sch. 2 para. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Formalities to be completed at the HMRC office of entry U.K.

17.—(1) The TIR Carnet holder must without delay submit the TIR Carnet for the TIR transit procedure at the HMRC customs office of entry.

(2) That HMRC customs office of entry may set a time-limit within which the goods must be presented to the HMRC customs office of destination, taking into account the following—

(a) the route;

(b) the means of transport;

(c) transport legislation or other legislation which might have an impact on setting a time-limit;

(d) any relevant information communicated to HMRC by the TIR Carnet holder.

(3) The HMRC customs office of entry may prescribe a route for the TIR transit procedure, if it considers this necessary, taking into account any relevant information communicated to HMRC by the TIR Carnet holder.

(4) Where the goods are then released by HMRC for the TIR transit procedure in [F20 Great Britain], the HMRC customs office of entry must notify the TIR Carnet holder of the release of the goods for the TIR transit procedure.

(5) The provision made by the TIR Convention, Articles 16 and 17, and Annex 5, applies to a TIR transit procedure in [F21 Great Britain] (“TIR” plates on vehicles; proper use of TIR Carnets).

Textual Amendments

F20 Words in Sch. 2 para. 17(4) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(o); S.I. 2020/1643, reg. 2, Sch.

F21 Words in Sch. 2 para. 17(5) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(o); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I17 Sch. 2 para. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Presentation of goods at the HMRC customs office of destination U.K.

18.—(1) Where goods moved subject to a TIR transit procedure arrive at the HMRC customs office of destination [F22 in Great Britain], 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 exit, 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 [F23 in Great Britain] other than that in the TIR Carnet. That office is then considered to be the HMRC customs office of destination.

Textual Amendments

F22 Words in Sch. 2 para. 18(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(p)(i); S.I. 2020/1643, reg. 2, Sch.

F23 Words in Sch. 2 para. 18(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(p)(ii); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I18 Sch. 2 para. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Formalities at the HMRC customs office of destination U.K.

19.—(1) The HMRC customs office of destination must terminate the TIR transit procedure in accordance with the TIR Convention, Articles 1(d) and 28(1). It must complete counterfoil No. 2 of the TIR Carnet and retain Voucher No. 2 of the TIR Carnet. The TIR Carnet must be returned to the TIR Carnet holder or to the person acting on that holder's behalf.

(2) Where paragraph 18 applies, HMRC must return the appropriate part of Voucher No. 2 of the TIR Carnet to the customs office of departure without delay.

Commencement Information

I19 Sch. 2 para. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Formalities for goods received in [F24 Great Britain] by an authorised consignee U.K.

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.

Textual Amendments

F24 Words in Sch. 2 para. 20 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(q); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I20 Sch. 2 para. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Alternative proof of termination of the TIR transit procedure U.K.

21.—(1) The TIR transit procedure started under paragraph 14 must be considered as having been terminated correctly, within the time-limit set in accordance with paragraph 14(2), where the TIR Carnet holder or the guaranteeing association in the TIR Convention, Article 1(q) presents, to the satisfaction of HMRC, one of the following documents identifying the goods—

(a) a document certified by HMRC which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to an authorised consignee in paragraph 25;

(b) a document or a customs record, certified by HMRC, which establishes that the goods physically left [F25 Great Britain];

(c) a customs document issued in a country outside the United Kingdom, where the goods are placed under a customs procedure;

(d) a document issued in a country outside the United Kingdom, stamped or otherwise certified by the customs authority of that country and establishing that the goods are considered to be in free circulation in that country.

(2) Instead of the documents referred to in sub-paragraph (1), copies certified as being true copies by the body which certified the original documents, or by the authority of that country outside the United Kingdom, may be provided as proof.

Textual Amendments

F25 Words in Sch. 2 para. 21(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(r); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I21 Sch. 2 para. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Enquiry procedure U.K.

22.—(1) Where the TIR transit procedure terminates under paragraph 15(2), or under 19(1) but with an irregularity, HMRC must require information about that irregularity from holder of the TIR Carnet.

(2) That holder must provide the information no later than 28 days after receiving the requirement.

(3) If HMRC remain unable to discharge the TIR transit procedure upon receiving that information, HMRC must immediately notify the guaranteeing association (see paragraph 21(1)) in question and invite it to provide proof that the procedure should be discharged.

Commencement Information

I22 Sch. 2 para. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Discharge of the TIR transit procedure U.K.

23.  HMRC must discharge the TIR transit procedure where it is properly terminated without irregularity under paragraph 19(1), or any irregularity is resolved following receipt of the information in paragraph 22(2) or 22(3).

Commencement Information

I23 Sch. 2 para. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

PART 4 U.K. Miscellaneous provision for the purposes of this Schedule

Irregularities: supplementary U.K.

24.—(1) A discrepancy between the TIR manifest of the goods covered by the TIR Carnet, and the actual contents of the road vehicle, combination of vehicles or container, is not an irregularity by the TIR Carnet holder where the discrepancy is not due to mistakes committed knowingly or through negligence when the goods were loaded or dispatched, or when the TIR manifest was made out.

(2) HMRC must, on request from a customs authority for a Contracting Party to the TIR Convention giving relevant reasons, provide that authority with all the available information about matters covered by sub-paragraph (1), and minor discrepancies covered by paragraph 15(2).

Commencement Information

I24 Sch. 2 para. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

PART 5 U.K. Authorisations for the TIR transit procedure

Authorisation of authorised consignees U.K.

25.—(1) Provision corresponding to that made by Schedule 1, paragraph 18(1) to (3) (without the references to sub-paragraphs (4), (5) and (7)), and 18(8) (without the reference to “under paragraph 29(4)”), applies in relation to the TIR transit procedure (authorised consignee).

(2) Any such HMRC authorisation existing for the purposes of the TIR Convention when this Schedule comes into force continues, but subject to and as if made under, TCTA, Part 1.

Commencement Information

I25 Sch. 2 para. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Authorisation of guaranteeing associations U.K.

26.—(1) A public notice must stipulate the rules that have effect for a “ guaranteeing association” for the purposes of the TIR Convention.

(2) A “guaranteeing association” for these purposes is one approved by HMRC to act as surety for any person using the TIR transit procedure.

(3) That public notice must make comprehensive provision for a guaranteeing association under the TIR Convention, including the requirements and conditions of approval, and the procedure for approval by HMRC; the guarantee of transport operations subject to the TIR transit procedure; the liabilities of a guaranteeing association, in and outside the United Kingdom; the undertakings that must be given by a guarantee association; the maximum sum that may be claimed from the guaranteeing association per TIR Carnet; the functions of the guaranteeing association in relation to a TIR Carnet, such as the form and content of a TIR Carnet; the facilities and information that HMRC must provide for guaranteeing associations for the purpose of their functions.

(4) HMRC may provide to a guaranteeing association information about—

(a) a person's suitability for access to the TIR transit procedure, given any relevant breach of a serious customs obligation or other serious obligation relating to the importation goods, or any relevant criminal conviction;

(b) their decision under this paragraph to exclude a person, temporarily or permanently, from access to the TIR transit procedure on the basis of the matters set out paragraph (a).

(5) HMRC may share the decision in sub-paragraph (4)(b) with a customs authority in a place outside the United Kingdom where the person is established (as defined for this purpose by provision corresponding to that made by Schedule 1, paragraph 6(3)); the guaranteeing association, if outside [F26 Great Britain], where the matters in sub-paragraph (4)(a) took place; and the TIR Executive Board for the TIR Convention.

(6) HMRC may amend, suspend or revoke an approval of a guaranteeing association for breach of a requirement or condition of approval, or other just cause.

(7) The stipulations in the public notice must not differ significantly from the rules in force in the United Kingdom about guaranteeing associations immediately before this Schedule comes into force.

(8) The HMRC authorisation for a guaranteeing association that was current immediately before this Schedule comes into force remains so in that form after it comes into force, and becomes treated as given under this paragraph such that TCTA, section 23 applies to it.

Textual Amendments

F26 Words in Sch. 2 para. 26(5) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(s); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I26 Sch. 2 para. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Approval of vehicles and containers; controls etc. on heavy or bulky goods U.K.

27.—(1) In general, only road vehicles, combinations of vehicles or containers within the TIR Convention, Article 3(a)(i) may be used in a TIR transit procedure (approved vehicles, etc.).

(2) Other road vehicles, other combinations of vehicles or other containers within the TIR Convention Article 3(a)(ii) may be used in a TIR transit procedure, subject to the conditions in Chapter III(c) of that Convention (heavy or bulky goods).

(3) Vehicles in the TIR Convention, Article 3(a)(iii) may be used in a TIR transit procedure, subject to the conditions in Article 3(a)(iii) and Chapter III(c) of that Convention (goods travelling by own means).

(4) The arrangements that applied in the United Kingdom immediately before this Schedule comes into force, for the purposes of the TIR Convention, Articles 3(a)(i), 12, 13 and 14, continue to apply [F27 in relation to goods in Great Britain] after it comes into force as if corresponding provision had been made in this paragraph (approval procedure for road vehicles or containers; conditions about construction and equipment; certificates of approval for road vehicles and containers).

(5) Anything in sub-paragraph (4) that was valid and current immediately before this Schedule comes into force remains so after it comes into force, and becomes treated as if done under that sub-paragraph.

(6) Everything that applied in the United Kingdom immediately before this Schedule comes into force, for the purposes of the TIR Convention Articles 3(a)(ii) or (iii), and 29 to 35, continues to apply [F28 in relation to goods in Great Britain] after it comes into force as if corresponding provision had where necessary been made under this paragraph (HMRC control of heavy or bulky goods, and associated items about guaranteeing association liabilities, TIR Carnet endorsements and customs seals).

Textual Amendments

F27 Words in Sch. 2 para. 27(4) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(t)(i); S.I. 2020/1643, reg. 2, Sch.

F28 Words in Sch. 2 para. 27(6) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(t)(ii); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I27 Sch. 2 para. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

PART 6 U.K. Further general provision for the purposes of this Schedule

28.—(1) Provision corresponding to that made by Schedule 1, paragraphs 14 and 15 applies for the purposes of the TIR transit procedure in Part 2 (consequences of discharge; removal of customs seals). U.K.

(2) Provision corresponding to that made by Schedule 1, paragraphs 39 and 40 applies for the purposes of the TIR transit procedure in Part 3 (consequences of discharge; removal of customs seals).

(3) Discharge of the TIR procedure also discharges the deemed transit procedure mentioned in paragraphs 3(1) and 16(1).

Commencement Information

I28 Sch. 2 para. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

29.—(1) Provision corresponding to Schedule 1, paragraphs 58(1)(a), (c), (d), (e) and (f), and 58(2), applies for the purposes of this Schedule (general interpretation). U.K.

(2) A requirement for information under paragraph 10(1) or 22(1) has effect as if made under the Finance Act 1994, section 23 and to a person to whom that section applies.

Commencement Information

I29 Sch. 2 para. 29 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.