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The Customs Transit Procedures (EU Exit) Regulations 2018
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CIM consignment note as a declaration for the use of the paper-based common transit procedure for goods carried by rail
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46. Provided it is used for transport operations that are carried out by authorised railway undertakings in cooperation with each other, the CIM consignment note(1) must be considered a declaration for the use of the paper-based common transit procedure for goods carried by rail.
(1)
A consignment note for the purposes of the Uniform Rules Concerning the Contract of International Carriage of Goods by Rail, see the International Rail Transport Committee https://cit-rail.org/en. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.
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