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The Customs Transit Procedures (EU Exit) Regulations 2018

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This is the original version (as it was originally made).

Formalities to be completed at the HMRC office of entry

This section has no associated Explanatory Memorandum

4.—(1) The TIR Carnet holder must without delay submit the TIR Carnet for the TIR transit procedure at the HMRC customs office of entry.

(2) That HMRC customs office of entry may set a time-limit within which the goods must be presented to the HMRC customs office of destination, taking into account the following—

(a)the route;

(b)the means of transport;

(c)transport legislation or other legislation which might have an impact on setting a time-limit;

(d)any relevant information communicated to HMRC by the TIR Carnet holder.

(3) The HMRC customs office of entry may prescribe a route for the TIR transit procedure, if it considers this necessary, taking into account any relevant information communicated to HMRC by the TIR Carnet holder.

(4) Where the goods are then released by HMRC for the TIR transit procedure in the United Kingdom, the HMRC customs office of entry must notify the TIR Carnet holder of the release of the goods for the TIR transit procedure.

(5) The provision made by the TIR Convention, Articles 16 and 17, and Annex 5, applies to a TIR transit procedure in the United Kingdom (“TIR” plates on vehicles; proper use of TIR Carnets).

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