2. For these purposes—U.K.
(a)“authorised consignor” is subject to provision corresponding to Schedule 1, paragraphs 18(1) to (4) (excluding references to sub-paragraphs (5), (7) and (8)), but in relation to the UK transit procedure [F1excluding any reference to authorisation issued other than under TCTA];
(b)“authorised consignee” is subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding references to sub-paragraphs (4), (5) and (7)), and 18(8), but in relation to the UK transit procedure;
(c)seals of a special type are subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding the references to sub-paragraphs (4), (5) and (8)), and 18(7), but in relation to the UK transit procedure;
(d)the use by a person of electronic transport documents as customs declarations are subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding references to sub-paragraphs (4), (7) and (8)), and 18(5) and 18(6)(b) and (c), but in relation to the UK transit procedure;
[F2(e)the holder of the UK transit procedure is—
(i)the person who declares the goods in question for that procedure;
(ii)the person on whose behalf the declaration is made; or
(iii)the holder of the carnet where a declaration is made in accordance with regulation 22(4A) (Customs declarations made in paper form) of the Customs (Import Duty) (EU Exit) Regulations 2018.]
Textual Amendments
F1Words in Sch. 3 para. 2(a) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 5(2); S.I. 2020/1643, reg. 2, Sch.
F2Sch. 3 para. 2(e) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(a); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 3 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.