The Customs Transit Procedures (EU Exit) Regulations 2018

Procedural rules for the form 302

3.—(1) The Commissioners for Her Majesty’s Revenue and Customs must stipulate in a public notice the procedural rules applying to, and to the use of, form 302.

(2) Those stipulations have effect as if made under this Schedule.

(3) Those stipulations must provide for, in particular—

(a) the means by which the NATO forces must lodge the form at the HMRC office;

(b) the means by which HMRC may authenticate a form that is so lodged;

(c) the rules for use of the form, or a copy, in relation to HMRC customs controls and formalities about NATO forces that dispatch goods, or on whose behalf goods are dispatched;

(d) the rules for use of the form as an accompanying document for movements of goods by or on behalf of NATO forces.

(4) That public notice must be published and in force no later than when this Schedule comes into force.

(5) That public notice may be may be amended, revoked or replaced by a further public notice.