Incidents in Great Britain during movement of goods subject to the common transit procedure
- Notify HMRC of incidents when moving goods under common transit procedure
UK Statutory Instrument
2018
United Kingdom
The Customs Transit Procedures (EU Exit) Regulations 2018
At a glance
What's here
11 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
End of the common transit procedure (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedure
- Present goods intact and comply with customs transit procedure
Incidents in Great Britain during movements of goods subject to the common transit procedure
- Notify HMRC of incidents during common transit movements in Great Britain
End of the common transit procedure (2): goods received by an authorised consignee in Great Britain
- Notify HMRC on arrival of transit goods and follow inspection procedures
End of the common transit procedure in Great Britain (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedure
- Present goods intact and required information at HMRC customs office of destination
(1) When the goods arrive at the authorised place in...
- Notify HMRC and manage arrival of transit goods as authorised consignee
Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consignee
- Issue receipts in the form specified in a public notice
Incidents during movement of goods
- Report TIR transit incidents to HMRC without delay
Formalities for goods received in Great Britain by an authorised consignee
- Notify HMRC and follow procedures for goods arriving as authorised consignee
Incidents during movement of goods
- Report incidents to HMRC and present goods for inspection
Formalities for goods received by an authorised consignee
- Notify HMRC of goods arrival, get unloading permission, and report inspection results
Browse 115 other Schedules — structural / supplementary
Common transit procedure: preliminary
Controls and issuing of alternative proof
Sending the control results
Enquiry procedure for goods moved subject to the common transit procedure
Discharge of the common transit procedure
Consequences of common transit procedure discharge
HMRC controls and seals
Common transit procedure: preliminary
(1) The common transit procedure applies to goods passing through...
Formalities in Great Britain
(A1) The presentation of the goods at the HMRC customs...
Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit
(1) HMRC must set a time-limit within which the goods...
Sealing as an identification measure
(1) HMRC must consider means of transport or a container...
(1) Customs seals, and seals of a special type in...
Alternative identification measures to sealing
Release of goods for the common transit procedure
Goods declared for the common transit procedure by an authorised consignor
Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit
(1) Where goods subject to the common transit procedure arrive...
Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consignee
Verification and administrative assistance
Controls
Alternative proof of ending the common transit procedure
Enquiry procedure for goods moved subject to the common transit procedure
(1) Sub-paragraphs (2) and (3) apply where HMRC during the...
Discharge of the common transit procedure
Consequences of common transit procedure discharge
HMRC controls and seals
Authorisations for the use of a paper-based common transit procedure for goods carried by air
A manifest as a declaration for the use of the paper-based common transit procedure for goods carried by air
Formalities to be carried out by the airline company
Verification of a list of manifests used as a paper-based declaration for goods carried by air
Authorisations for the use of a paper-based common transit procedure for goods carried by rail
CIM consignment note as a declaration for the use of the paper-based common transit procedure for goods carried by rail
Holder of the paper-based common transit procedure for goods carried by rail and the obligations
Obligations of the authorised railway undertaking
Formalities at the customs office of departure
(1) Where goods subject to the common transit procedure arrive...
Loading lists
Formalities at the customs office of transit
Formalities at the customs office of destination
Modification of the contract of carriage
Accounting offices of authorised railway undertakings and customs control
Authorised consignor
Authorised consignee
Provision relating to authorisations for the use of the paper-based common transit procedures for goods carried by air or rail
General interpretation and provision for air
Liability to import duty
End of the common transit procedure in Great Britain (2): goods received by an authorised consignee
Establishing the customs status of goods, etc.
(1) A person able to be authorised under paragraph 18(2)...
Co-operation with other customs services
Business continuity procedure for the common transit procedure
Guarantees: supplementary rules for the common transit procedure
Provision for airlines
Verification and administrative assistance
The TIR transit procedure: introduction
Enquiry procedure
Discharge of the TIR transit procedure
Place for controls and formalities for goods leaving and re-entering Great Britain
Route for movements of goods
Formalities to be completed at the HMRC office of departure
Returning goods subject to the TIR transit procedure
Formalities to be completed at the HMRC office of entry
Presentation of goods at the HMRC customs office of destination
Formalities at the HMRC customs office of destination
The “carrier” for the purposes of the TIR transit procedure...
Alternative proof of termination of the TIR transit procedure
Enquiry procedure
Discharge of the TIR transit procedure
Irregularities: supplementary
Authorisation of authorised consignees
Authorisation of guaranteeing associations
Approval of vehicles and containers; controls etc. on heavy or bulky goods
(1) Provision corresponding to that made by Schedule 1, paragraphs...
(1) Provision corresponding to Schedule 1, paragraphs 58(1)(a), (c), (d),...
TIR transit procedure: preliminaries
Formalities to be completed at the HMRC office of entry
Presentation of goods at the HMRC customs office of destination
Formalities at the HMRC customs office of destination
Alternative proof of termination of the TIR transit procedure
General
(1) Where a UK transit procedure has not been discharged,...
Consequences of UK transit procedure discharge and liability to import duty
(1) Provision corresponding to Schedule 1, paragraph 58(1)(a), (d), (da),...
(1) The export of the chargeable goods from the United...
This Part applies where a Customs declaration for the UK...
Where this Part applies paragraphs 5 to 13 do not...
For the purposes of this Part— (a) Schedule 1, paragraph...
Requirements of the UK transit procedure – carnets
Where it is a condition of the carnet that the...
The carnet must be valid during the period from when...
The UK transit procedure is also available for chargeable goods...
For these purposes— (a) “authorised consignor” is subject to provision...
If a transit operation ends under paragraph 16(b)(i) the goods...
Discharge of the UK transit procedure – carnets
In this Schedule— (a) a “customs office of departure” is...
(1) Where chargeable goods arrive in the Isle of Man,...
Formalities for the UK transit procedure
(1) Provision corresponding to that made by Schedule 1, paragraphs...
Provision corresponding to that made by Schedule 1, paragraph 26...
Operation of the UK transit procedure
For a UK transit procedure covered by paragraph 1A and...
End of the UK transit procedure
Discharge of the UK transit procedure
Place for controls and formalities for NATO goods leaving and re-entering the United Kingdom
HMRC customs office and form 302
Procedural rules for the form 302
General
Chargeable goods that are submitted to a universal service provider...
The conditions are— (a) the goods are addressed to a...
Requirements of the postal transit procedure
Discharge of the postal transit procedure
Browse 6 other sections — procedural / definitional / commencement
Citation and commencement
Common transit procedure
TIR transit procedure
United Kingdom transit procedure
North Atlantic Treaty procedure
Postal transit procedure
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