# The Customs (Miscellaneous Amendments) Regulations 2026, Regulation 5: Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018


(1) The Customs Transit Procedures (EU Exit) Regulations 2018 are amended as follows.
(2) In Schedule 3 (the United Kingdom transit procedure)—
(a) in Part 1 (general provision for the United Kingdom transit procedure), in paragraph 2(e)(iii)—
(i) after “carnet” insert “used to make the declaration, either in electronic form or”;
(ii) after “2018” insert “, in paper form”;
(b) in Part 2 (operation of the UK transit procedure), in paragraph 4—
(i) in sub-paragraph (2A)(b)—
(aa) after “carnet” insert “, either in paper form”;
(bb) after “2018” insert “or in electronic form”;
(ii) in sub-paragraph (4A)—
(aa) after “carnet” insert “, either in paper form”;
(bb) after “2018” insert “or in electronic form”;
(c) in Part 4 (modification where declaration made by carnet), in paragraph 14—
(i) after “carnet” insert “, either in paper form”;
(ii) after “2018” insert “or in electronic form”.

---
Source: https://www.legislation.gov.uk/uksi/2026/605/regulation/5 (the official version)
Page: https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2026/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.