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

SCHEDULE 1 U.K. The common transit procedure

PART 3 U.K. Simplifications for the paper-based common transit procedure for goods carried by air or rail

Goods carried by rail U.K.

Authorised consignee U.K.

56.  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.

Commencement Information

I1 Sch. 1 para. 56 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.