SCHEDULE 1The common transit procedure
PART 3Simplifications for the paper-based common transit procedure for goods carried by air or rail
Goods carried by rail
Authorised consigneeI156
Where the goods arrive at the authorised place of an authorised consignee in paragraph 6(1) or 18(8), HMRC may provide that, by way of derogation from paragraphs 7 and 31, sheets 2 and 3 of the CIM consignment note may be delivered directly by the authorised railway undertaking or by the transport undertaking to the HMRC customs office of destination.