The Customs Transit Procedures (EU Exit) Regulations 2018 No. 1258

SCHEDULE 1 U.K. The common transit procedure

PART 2 U.K. Common transit procedures that start in [F1 Great Britain]

Textual Amendments

F1 Words in Sch. 1 Pt. 2 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(n); S.I. 2020/1643, reg. 2, Sch.

Controls U.K.

34.—(1) Where the common transit procedure ends in [F2 Great Britain], HMRC must carry out customs controls on the basis of the particulars of the common transit procedure known to them.

(2) Where the common transit procedure ends in [F2 Great Britain], no irregularity has been detected by HMRC, and the holder of the procedure presents the transit accompanying document, HMRC must endorse that document at the request of the holder of the procedure for the purpose of providing alternative proof of the ending of the procedure.

(3) The endorsement must consist of the HMRC stamp, the signature of an officer of Revenue and Customs, the date, and the following: “Alternative proof — 99202”.

Textual Amendments

F2 Words in Sch. 1 para. 34 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(aa); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Sch. 1 para. 34 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.