The Customs Transit Procedures (EU Exit) Regulations 2018

End of the common transit procedure in the United Kingdom (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedure

4.—(1) The holder of the common transit procedure is responsible for all of the following—

(a) presentation of the goods intact, and the required information in paragraph 5(1)(c), at the HMRC customs office of destination in the United Kingdom (see sub-paragraph (2)) within the time-limit set by the customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification;

(b) observance of the customs provisions relating to the procedure;

(c) provision of any guarantee mentioned in the Convention in order to ensure payment of any import duty and other charges which may be incurred in respect of the goods.

(2) In this Part, the “HMRC customs office of destination” is the HMRC office where the goods subject to the common transit procedure are presented in order to end the procedure.

(3) The obligation of the holder of the procedure in sub-paragraph (1) is met and the common transit procedure ends when the goods subject to the common transit procedure and the required information are available at the HMRC customs office of destination, in accordance with paragraph 5.

This does not apply in a case covered by sub-paragraph (6) or (7).

(4) A carrier, or recipient of goods who accepts goods knowing that they are moving subject to the common transit procedure, is also responsible for presentation of the goods intact at the HMRC customs office of destination within the time-limit set by the customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.

(5) For the purposes of this Part and sub-paragraph (4)—

(a) the operator of a fixed transport installation who is established in the United Kingdom is the carrier;

(b) the holder of the common transit procedure in the case of a fixed transport installation is—

(i) the operator of the installation who is established in the common transit state where the goods are placed in the installation at the start of the common transit procedure, or

(ii) the operator of the installation who is established in the common transit state in the territory of which the goods enter a common transit state.

The operator in either paragraph (b)(i) or (ii) must agree with HMRC the methods of customs control over the goods transported.

(6) The common transit procedure is deemed to have ended when the appropriate entry is made in the commercial records of the consignee, or the operator of a fixed transport installation, certifying that the goods transported by fixed transport installation—

(a) have arrived at the consignee’s plant;

(b) are accepted into the distribution network of the consignee; or

(c) have left the United Kingdom for a country other than a common transit state.

(7) If an electronic transport document is used as the declaration if so authorised under provision corresponding to paragraph 18(5), the common transit procedure ends when both the goods are presented at the HMRC customs office of destination for the airport and the particulars of the electronic transport document have been made available to that customs office in accordance with the means defined in the authorisation.

(8) The holder of the common transit procedure for the purposes of a case covered by sub-paragraph (7) must notify HMRC, at the HMRC customs office of destination, of all offences and irregularities related to the common transit procedure.