26.—(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.