The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020

Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018 U.K.

4.—(1) Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 M1 is amended as follows.

(2) In paragraph 2, before sub-paragraph (1) insert—

“(A1) Where the intended point of entry into Great Britain of the goods in paragraph 1(1) is at a location specified in a public notice published by HMRC, the MRN of the declaration of the goods (see sub-paragraph (3)) and one of the numbers specified in sub-paragraph (A6) must be provided, before the goods are brought into Great Britain, to a person listed in the notice, in the form and manner specified in the notice.

(A2) HMRC must state in the notice the date on which a listing is made and the date it has effect.

(A3) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

(A4) HMRC may vary or cancel any listing.

(A5) A notice must further—

(a) identify a location which is listed, including by reference to a postcode or a delineation on a map or plan, and

(b) be published as soon as practicable after it is made.

(A6) The specified numbers are—

(a) the vehicle registration number of any vehicle in which the goods are carried,

(b) the vehicle registration number of any trailer in which the goods are carried, or

(c) the container identification number of any container in which the goods are carried.”.

(3) In paragraph 18(4) for the second sentence substitute—

“Such authorisation must only be granted to an applicant who is authorised either—

(a) in accordance with Part 10 of the import duty regulations M2 to provide a comprehensive guarantee, or to use a guarantee waiver if approved by HMRC under paragraph 64(10), or

(b) by customs authorities of another common transit state to provide a comprehensive guarantee or to use a guarantee waiver provided that—

(i) the authorisation has been issued in accordance with Article 55(1)(a) of Appendix 1 to the Convention and has not been annulled or revoked and is not suspended, and

(ii) the general conditions for authorisation at Article 57(1) of Appendix 1 to the Convention were satisfied at the time the authorisation was granted.”.

(4) In paragraph 19, before sub-paragraph (1) insert—

“(A1) The presentation of the goods at the HMRC customs office of departure must take place during the official opening hours of the office. However HMRC may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at any other place.”.

(5) In paragraph 27, before sub-paragraph (1) insert—

“(A1) Where the intended point of re-entry into Great Britain of the goods is at a location specified in a public notice published by HMRC, the MRN of the declaration of the goods (see sub-paragraph (3)) and one of the numbers specified in sub-paragraph (A6) must be provided, before the goods are brought into Great Britain, to a person listed in the notice in the form and manner specified in the notice.

(A2) HMRC must state in the notice the date on which a listing is made and the date it has effect.

(A3) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

(A4) HMRC may vary or cancel any listing.

(A5) A notice must further—

(a) identify a location which is listed, including by reference to a postcode or a delineation on a map or plan, and

(b) be published as soon as practicable after it is made.

(A6) The specified numbers are—

(a) the vehicle registration number of any vehicle in which the goods are carried,

(b) the vehicle registration number of any trailer in which the goods are carried, or

(c) the container identification number of any container in which the goods are carried.”.

(6) After paragraph 29(1) insert—

“(1A) A comprehensive guarantee or guarantee waiver authorised by customs authorities of another common transit state will apply for the purposes of the provision of a guarantee at paragraph 29(1)(c), provided that—

(a) the authorisation has been issued in accordance with Article 55(1)(a) of Appendix 1 to the Convention and has not been annulled or revoked and is not suspended,

(b) the general conditions for authorisation at Article 57(1) of Appendix 1 to the Convention were satisfied at the time the authorisation was granted, and

(c) the comprehensive guarantee or guarantee waiver satisfies the requirements of, and is used by the holder of the common transit procedure in accordance with, Chapter II of Title III of Appendix 1 to the Convention.

(1B) Sub-paragraphs (1A) to (1G) supplement guarantees for the purposes of each common transit procedure.

(1C) Where the common transit procedure has not been discharged, HMRC must, within nine months from the time-limit prescribed under paragraph 20(1) for presentation of the goods at the customs office of destination, notify the guarantor that the common transit procedure has not been discharged.

(1D) Where the common transit procedure has not been discharged and the customs debt is incurred in the United Kingdom, HMRC must, within three years from the date of acceptance of the declaration for the common transit procedure, notify the guarantor that the guarantor is or might be required to pay the customs debt for which the guarantor is liable in respect of the common transit procedure in question.

(1E) The guarantor is released from the obligations of the guarantee if either notification provided for in sub-paragraph (1C) or (1D) has not been issued to the guarantor before the expiry of the time limit.

(1F) Where either notification has been issued, the guarantor must be informed by HMRC of the recovery of the customs debt or the discharge of the common transit procedure.

(1G) No guarantee is required in any of the following situations—

(a) goods carried by air in accordance with the authorisation in paragraph 18(5),

(b) goods carried by a fixed transport installation as mentioned in paragraph 16(2),

(c) goods carried by air under Part 3.”.

(7) In paragraph 64(4) for “Only” substitute “ Except in cases covered by paragraph 18(4), at point (b) or paragraph 29(1A), only ”.

(8) Omit paragraphs 64(5) to 64(9).

Commencement Information

I1 Reg. 4 not in force at made date, see reg. 1

I2 Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 S.I. 2018/1258. Relevant amendments made by S.I. 2019/326 and S.I. 2019/1215.

M2 S.I. 2018/1248.