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The Customs Transit Procedures (EU Exit) Regulations 2018
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The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 5 is up to date with all changes known to be in force on or before 03 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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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)
This section has no associated Explanatory Memorandum
5.—[F1(1) Where goods subject to the common transit procedure arrive at the HMRC customs office of destination—U.K.
(a)the goods must be presented to HMRC at that office, together with any information required by HMRC, and
(b)the MRN of the declaration of the goods must be provided to HMRC at the time and in the form and manner specified in a public notice published by HMRC.
The presentation of the goods and any required information must take place during the official opening hours of the office. However HMRC may, at the request of the person concerned, allow the presentation of the goods and any required information to take place outside the official opening hours or at any other place.]
(2) Where the presentation [F2of the goods and any information required by HMRC or the provision of the MRN of the declaration of the goods] has taken place after the expiry of the time-limit set by the customs office of departure, the holder of the common transit procedure is deemed to have complied with the time-limit where the holder or the carrier proves to the satisfaction of HMRC that the delay is not attributable to the holder or carrier.
(3) The common transit procedure may be ended at an HMRC office other than that declared in the declaration. That office is then the HMRC customs office of destination.
[F3(4) HMRC must notify the customs office of departure of the arrival of the goods on the first day on which the requirements of sub-paragraph (1) are complied with if the customs office of departure does not already have these particulars.]
(5) At the request of the person presenting the goods to the HMRC customs office of destination, HMRC must endorse a receipt which certifies the presentation of the goods at that customs office [F4in Great Britain] and contains a reference to the MRN of the declaration.
(6) The receipt must be provided as stipulated by paragraph 8 and must be completed in advance by the person concerned.
(7) The receipt must not be used as proof of the common transit procedure having ended.
Textual Amendments
F1Sch. 1 para. 5(1) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(c)(i)
F2Words in Sch. 1 para. 5(2) inserted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(c)(ii)
F3Sch. 1 para. 5(4) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(c)(iii)
F4Words in Sch. 1 para. 5(5) inserted (31.12.2020) by virtue of The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(f)(ii); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 1 para. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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