SCHEDULE 3The United Kingdom transit procedure
PART 1General provision for the United Kingdom transit procedure
F13A.
(1)
Where chargeable goods arrive in the Isle of Man, and are subject to the UK transit procedure, paragraph 3(b) applies as if the customs office of destination is the one in the Isle of Man where the goods are presented preliminary to ending that procedure.
(2)
Where goods arrive in F2Great Britain from the Isle of Man or the Channel Islands, and are then chargeable goods declared for the UK transit procedure under paragraph 4(1A) or paragraph 4(1)—
(a)
a reference in paragraph 5(1) or 5(2) made to Schedule 1 that is about HMRC may also be taken as a reference to the corresponding customs authority of the Isle of Man or the Channel Islands;
(b)
a reference in paragraph 5(3) made to Schedule 1, paragraph 25(5) that is about HMRC may also be taken as a reference to the corresponding customs authority of the Isle of Man or the Channel Islands.
(3)
Where sub-paragraph (1) applies, a reference in paragraph 8(1), 8(2) or 9(1) made to Schedule 1 (except about any time-limit set by HMRC) that is about HMRC or the United Kingdom may also be taken as a reference to the corresponding customs authority for the Isle of Man or to the Isle of Man, respectively.
(4)
Nothing in this Schedule is to be taken as imposing any duty or obligation on the customs authority for the Isle of Man or the Channel Islands.
(5)
References in this Schedule to the Channel Islands are to the Bailiwick of Jersey or Guernsey, as the case requires.