SCHEDULE 3The United Kingdom transit procedure

PART 1General provision for the United Kingdom transit procedure

General

1.

This Schedule provides for chargeable goods to move between places in F1Great Britain subject to F2a transit procedure for the purposes of TCTA, section 3(4)(b) and Schedule 2, Part 3 (the “UK transit procedure”), and without payment of import duty while subject to the procedure.

F31A.

The UK transit procedure is also available for chargeable goods to move from F4Great Britain subject to a transit procedure that ends in the Isle of Man.

2.

For these purposes—

(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 F5excluding 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;

F6(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.

3.

In this Schedule—

(a)

a “customs office of departure” is the HMRC office in F7Great Britain where the Customs declaration for the UK transit procedure is accepted by HMRC;

(b)

a “customs office of destination” is the HMRC office in F8Great Britain where the goods subject to the UK transit procedure are presented to HMRC preliminary to ending that procedure F9 ;

F10(c)

“the ATA Convention” means the Customs Convention on the “A.T.A. Carnet” for the temporary admission of goods done at Brussels on 6 December 1961;

(d)

“the Istanbul Convention” means the Convention on Temporary Admission done at Istanbul on 26 June 1990;

(e)

a “carnet” is a document so described in—

(i)

the ATA Convention and

(ii)

the Istanbul Convention,

where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made.

F113A.

(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 F12Great 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.