SCHEDULE 1The common transit procedure
PART 2Common transit procedures that start in the United Kingdom
Goods declared for the common transit procedure by an authorised consignor26
1
An authorised consignor intending to declare goods for the common transit procedure must lodge a declaration at the HMRC customs office of departure and await the expiry of the time-limit specified for this purpose in the authorisation under paragraph 18(4).
2
The authorised consignor must enter the following information into the electronic transit system—
a
the route, if prescribed in accordance with paragraph 20(4);
b
the time-limit set in accordance within paragraph 20(1) within which the goods must be presented at the customs office of destination;
c
the number and the individual seal identifiers of the seals, where appropriate.
3
The authorised consignor must print a transit accompanying document that complies with the data requirements stipulated in a public notice, but only after receipt of the notification of the release of the goods for the common transit procedure.