The Customs Transit Procedures (EU Exit) Regulations 2018

Incidents in [F1 Great Britain] during movements of goods subject to the common transit procedure U.K.

3.—(1) A carrier (see sub-paragraph (2)) must present the goods [F2 and provide] the MRN of the declaration to HMRC if, within [F3 Great Britain]—

(a) the carrier is obliged to deviate from a route prescribed by the customs office of departure due to circumstances beyond the carrier's control;

(b) the seals are broken or tampered with in the course of the transport operation for reasons beyond the carrier's control;

(c) goods are transferred from one means of transport to another means of transport;

(d) imminent danger necessitates partial or total unloading of the sealed means of transport;

(e) there is an incident which may affect the ability of the holder of the procedure (see sub-paragraph (5)) or the carrier

(f) to comply with their respective obligations; or

(g) any of the elements constituting a single means of transport is changed, namely—

(i) a road vehicle accompanied by each of its trailers or semi-trailers;

(ii) a set of coupled railway carriages or wagons;

(iii) boats constituting a single chain.

(2) In this Part (except for the purposes of paragraph 4(5)(a)), in the context of entry, the “carrier” is the person who brings the goods, or who assumes responsibility for the carriage of the goods, into [F3 Great Britain]. And in the context of exit, the “carrier” is the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of [F3 Great Britain].

(3) Where HMRC consider that the common transit procedure concerned may continue, they may take any steps that they consider necessary.

(4) In the case of an incident referred to in sub-paragraph (1)(c), presentation of the goods [F4 and provision of] the MRN of the declaration is not required if the following conditions are fulfilled—

(a) the goods are transferred from a means of transport that is not sealed; and

(b) the holder of the procedure (see sub-paragraph (5)) or the carrier on behalf of the holder of the procedure provides relevant information concerning the transfer to the satisfaction of HMRC.

(5) In this Part (except for the purposes of paragraph 4(5)(b)), the “holder” of the procedure is the person who lodges the declaration for the common transit procedure, or on whose behalf that declaration is lodged.

(6) In the case of an incident referred to in sub-paragraph (1)(f), the carrier may continue the common transit procedure when one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems.

(7) In the case referred to in sub-paragraph (6), the carrier is waived from the presentation of the goods and [F5 provision] of the MRN of the declaration to HMRC.

(8) In the case of an incident referred to in sub-paragraph (1)(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed, presentation of the goods [F6 and provision of] the MRN of the declaration is not required if the holder of the procedure, or the carrier on behalf of the holder of the procedure, provides relevant information concerning the composition of the road vehicle to the satisfaction of HMRC.

[F7 (9) In the cases referred to in sub-paragraphs (1)(a) to (f), the MRN must be provided to HMRC at the time and in the form and manner specified in a public notice published by HMRC.]

(10) Relevant information concerning incidents during common transit procedures must be recorded in the electronic transit system by HMRC.

In this Part, the “electronic transit system” is any such system used by the common transit states for the completion of the customs formalities of the common transit procedure.

Textual Amendments

F1 Words in Sch. 1 para. 3 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(d); S.I. 2020/1643, reg. 2, Sch.

F2 Words in Sch. 1 para. 3(1) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(b)(i)

F3 Words in Sch. 1 para. 3 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(d); S.I. 2020/1643, reg. 2, Sch.

F4 Words in Sch. 1 para. 3(4) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(b)(ii)

F5 Word in Sch. 1 para. 3(7) inserted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(b)(iii)

F6 Words in Sch. 1 para. 3(8) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(b)(iv)

F7 Sch. 1 para. 3(9) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(b)(v)

Commencement Information

I1 Sch. 1 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.