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The Customs Transit Procedures (EU Exit) Regulations 2018

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Changes to legislation:

There are currently no known outstanding effects for The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 2. Help about Changes to Legislation

Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transitU.K.

This section has no associated Explanatory Memorandum

2.—[F1(A1) Where the intended point of entry into Great Britain of the goods in paragraph 1(1) is at a location [F2listed] 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.

[F3(A4A) Any variation or cancellation must state the date on which it is made and the date it has effect.

(A4B) Except in cases of urgency, any variation or cancellation must not have effect earlier than 30 days after the date on which it is made.]

(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.

[F4(A5A) A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice.]

(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.]

[F5(A7) Sub-paragraph (A1) does not apply in relation to the goods in paragraph 1(1) if, before they are brought into Great Britain, HMRC notifies the carrier that it does not.

(A8) For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1).]

[F6(1) Where sub-paragraph (A1) does not apply—

(a)the goods in paragraph 1(1) must, once brought into Great Britain, be presented to the HMRC customs office of transit (see paragraphs 58(1)(d) and sub-paragraph (2)); and

(b)the MRN of the declaration of the goods must be provided to the HMRC customs office of transit at the time and in the form and manner specified in a public notice published by HMRC.]

(2) In this Part, an “HMRC customs office of transit” is—

(a)the HMRC office competent for the point of entry into [F7Great Britain] when the goods are entering [F7Great Britain] in the course of a common transit procedure; or

(b)the HMRC office competent for the point of exit from [F7Great Britain] when the goods are leaving [F7Great Britain], in the course of a common transit procedure, via a frontier with another territory that is not a common transit state.

(3) In this Part, the “MRN” is the master reference number allocated by the competent customs authority outside [F7Great Britain] to the declaration made there for the common transit procedure.

F8(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) HMRC must record the border passage of the goods on the basis of the particulars of the common transit procedure received from the customs office of departure pursuant to the Convention. That passage must be notified by HMRC to the customs office of departure [F10, if the customs office of departure does not already have these particulars].

(7) In this Part, the “customs office of departure” is the customs office outside [F7Great Britain] where the declaration was accepted for the goods subject to the common transit procedure.

(8) Where goods are carried via an HMRC customs office of transit that is not the one declared, HMRC must request the particulars of the common transit procedure from the customs office of departure (but only if they do not already have these particulars) and notify the border passage of the goods to the customs office of departure.

(9) Any inspection of the goods at an HMRC customs office of transit must be carried out mainly on the basis of the particulars of the common transit procedure received from the customs office of departure.

(10) Sub-paragraphs (1), (6) and (8) do not apply to the transport of goods by rail provided that HMRC can verify the border passage of the goods by other means. Such verification must take place only in the case of need, and may take place retrospectively.

[F11(11) Each of sub-paragraphs (A1), (1) and (6) do not apply where the goods are to be, or are, brought into the United Kingdom directly from the Isle of Man, the Channel Islands or the SBA.]

Textual Amendments

Commencement Information

I1Sch. 1 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

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