The Customs Transit Procedures (EU Exit) Regulations 2018

PART 1 General provision for the United Kingdom transit procedure

General

1.  This Schedule provides for chargeable goods to move between places in the United Kingdom subject to 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.

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;

(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;

(e) the “holder” of the UK transit procedure is the person who declares the goods in question for that procedure, or on whose behalf the declaration is made.

3.  In this Schedule—

(a) a “customs office of departure” is the HMRC office in the United Kingdom where the Customs declaration for the UK transit procedure is accepted by HMRC;

(b) a “customs office of destination” is the HMRC office in the United Kingdom where the goods subject to the UK transit procedure are presented to HMRC preliminary to ending that procedure.