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The Customs Transit Procedures (EU Exit) Regulations 2018
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Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 1 para. 6(2)(aa) inserted by S.I. 2024/194 reg. 3(2)(a)
- Sch. 1 para. 41(1)(aa) inserted by S.I. 2024/194 reg. 3(2)(c)
- Sch. 1 para. 45(1)(aa) inserted by S.I. 2024/194 reg. 3(2)(d)
- Sch. 1 para. 2(A5A) inserted by S.I. 2024/672 reg. 4(2)(a)
- Sch. 1 para. 2(A7)(A8) inserted by S.I. 2024/672 reg. 4(2)(b)
- Sch. 1 para. 27(A5A) inserted by S.I. 2024/672 reg. 4(3)(a)
- Sch. 1 para. 27(A7)(A8) inserted by S.I. 2024/672 reg. 4(3)(b)
Common transit procedure: preliminaryU.K.
This section has no associated Explanatory Memorandum
16.—(1) For the purposes of this Part, the “common transit procedure” is one covered by the Convention of 20th May 1987 on a common transit procedure in regulation 2 and applicable to the carriage of domestic goods M1 or chargeable goods from [F1Great Britain] M2, and “Convention” refers to this one.
(2) Where the goods are in [F1Great Britain] and are transported by a fixed transport installation, those goods are deemed to be subject to the common transit procedure once placed into the fixed transport installation.
(3) In this Part, the “HMRC customs office of departure” is the HMRC office in [F1Great Britain] where the declaration for the goods to the common transit procedure is accepted.
And the “customs office of destination” is the customs office in any common transit state where the goods subject to the common transit procedure are presented in order to end the procedure.
(4) In this Part, “common transit state” and “fixed transport installation” have the same meanings as in paragraph 1(5).
(5) Chargeable goods may be moved within [F1Great Britain] without being subject to import duty if the movement takes place in accordance with the common transit procedure.
Textual Amendments
F1Words in Sch. 1 para. 16 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(o); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 1 para. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1The Taxation (Cross-border Trade) Act 2018, section 33 covers “domestic goods”.
M2Articles 1 to 6 of the Convention provide further details.
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