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

Regulation 6

[F1 SCHEDULE 5 U.K. The postal transit procedure

Textual Amendments

F1 Sch. 5 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(5); S.I. 2020/1643, reg. 2, Sch.

General U.K.

1.— (1) In this Schedule—

“public notice” refers to one that may be published for the purposes in question by the Commissioners for Her Majesty's Revenue and Customs having regard to those purposes, and in such manner as they consider appropriate for those purposes;

“universal service provider” means either—

(a)

a “designated operator” within the meaning given in the Constitution of the Universal Postal Union done at Vienna on 10 July 1964, as amended by the Additional Protocols, but limited to the circumstances where those designated operators are acting—

(i)

within the member country that designated them as such; and

(ii)

in accordance with the UP Convention; or

(b)

an operator so designated by HMRC in a public notice;

“UP Convention” means the Universal Postal Convention, as most recently done at Istanbul on 6 October 2016 and in Addis Ababa on 7 September 2018, and any Regulations made under it.

(2) A public notice in sub-paragraph (1) may be amended, revoked or replaced by a further public notice.

(3) Stipulations in the public notice have effect as if made in these Regulations.

2.   Chargeable goods that are submitted to a universal service provider are deemed to be declared for a transit procedure (“the postal transit procedure”) if— U.K.

(a) the goods are presented to Customs on import; and

(b) the conditions set out in paragraph 3 are fulfilled.

3.   The conditions are— U.K.

(a) the goods are addressed to a recipient outside [F2 Great Britain]; and

(b) the goods will merely pass through places within [F2 Great Britain] before arriving at their ultimate destination outside [F2 Great Britain].

Textual Amendments

F2 Words in Sch. 5 para. 3 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(6)(a); S.I. 2020/1643, reg. 2, Sch.

Requirements of the postal transit procedure U.K.

4.   Where goods are deemed to be declared for the postal transit procedure under paragraph 2, the following requirements apply—

(a) the goods must only pass through places within [F3 Great Britain] before arriving at their ultimate destination outside [F3 Great Britain];

(b) the goods must be transported by or on behalf of a universal service provider;

(c) the goods must be transported in compliance with any relevant conditions imposed by the UP Convention; and

(d) the goods must be transported in compliance with any conditions imposed by a public notice.

Textual Amendments

F3 Words in Sch. 5 para. 4(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(6)(b); S.I. 2020/1643, reg. 2, Sch.

Discharge of the postal transit procedure U.K.

5.   The postal transit procedure is discharged when the goods leave [F4 Great Britain] where the procedure has not already been discharged under TCTA Schedule 2, paragraph 18(2).]

Textual Amendments

F4 Words in Sch. 5 para. 5 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(6)(c); S.I. 2020/1643, reg. 2, Sch.