The Customs Transit Procedures (EU Exit) Regulations 2018

Formalities at the customs office of departure U.K.

49.—(1) Where the goods are declared for the paper-based common transit procedure for goods carried by rail and the common transit procedure starts in [F1 Great Britain], the goods and the CIM consignment note must be presented at the HMRC customs office of departure.

(2) Where a transport procedure starts in [F1 Great Britain], the goods are presumed as moving subject to the T1 procedure of the Convention. In the case of goods moving subject to the T1 procedure, the T1 code need not be entered on the CIM consignment note in sub-paragraph (3).

Goods moving subject to the T1 procedure may be carried subject to that procedure without requiring the CIM consignment note in sub-paragraph (3) to be presented at the HMRC customs office of departure.

(3) If, however, the goods are to move subject to the T2 procedure in accordance with the Convention, Article 2(3)(b), the HMRC customs office of departure must indicate on sheet 3 of the CIM consignment note that the goods to which the note refers are carried subject to the T2 procedure. In this case, the box reserved for customs use must be endorsed clearly with the T2 or T2F code, as appropriate, the stamp of the HMRC customs office of departure and the signature of the responsible officer of Revenue and Customs.

(4) All copies of the CIM consignment note must be returned to the person concerned by HMRC.

(5) The authorised railway undertaking must ensure that the goods transported subject to the paper-based common transit procedure for goods carried by rail are identified by labels bearing a pictogram as stipulated in a public notice. The labels must be affixed to, or directly printed on, the CIM consignment note and to the relevant railway wagon in the case of a full load or, in other cases, to the individual package or packages. The labels may be replaced by a stamp reproducing the pictogram, as stipulated in that public notice.

(6) Where the transport operation starts outside [F1 Great Britain] but is to end inside [F1 Great Britain], the HMRC office competent for the border station through which the goods enter [F1 Great Britain] must act as the HMRC customs office of departure.

No formalities need be carried out at the HMRC customs office of departure.

(7) In this paragraph, the “HMRC customs office of departure” has the same meaning as in paragraph 16(3), first indent.

Textual Amendments

F1 Words in Sch. 1 para. 49 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(gg); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Sch. 1 para. 49 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.