Formalities in the United Kingdom
19.—(1) Each declaration for the common transit procedure must include only goods subject to that procedure that are moved, or are to be moved, from one customs office of departure to one customs office of destination on a single means of transport, in a container or in a package.
The declaration must, in particular, correctly declare the goods for the T1 or T2 procedure as provided for in the Convention.
(2) However, one declaration for the common transit procedure may include goods moved, or to be moved, from one customs office of departure to one customs office of destination in more than one container, or in more than one package, where the containers or packages are loaded on a single means of transport.
(3) For the purposes of this paragraph, any of the following constitute a single means of transport, provided that the goods are dispatched together—
(a)a road vehicle accompanied by each of its trailers or semi-trailers;
(b)a set of coupled railway carriages or wagons;
(c)boats constituting a single chain.
(4) Where for the purposes of the common transit procedure a single means of transport is used for loading goods at more than one HMRC customs office of departure and for unloading at more than one customs office of destination, separate declarations must be lodged for each of the consignments.