# The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 1: Common transit procedure: preliminary


(1) The goods need not be presented to Customs on import when goods subject to a common transit procedure that starts outside Great Britain are brought into Great Britain. If they are chargeable goods , they are deemed to be declared for a transit procedure within TCTA (see paragraph 58(1)(f)), section 3(4)(b), and no additional declaration for the purposes of that importation is necessary either before or on import.
(2) For the purposes of this Part, the “common transit procedure” is one covered by the Convention of 20th May 1987 on a common transit procedure in regulation 2 and applicable to the carriage of goods into Great Britain , and “Convention” refers to this one.
(3) Where that common transit procedure does not end in Great Britain, the continuation of the procedure outside Great Britain discharges the procedure for the purposes of TCTA, Schedule 2, paragraph 19(2).
(4) Where goods transported by a fixed transport installation enter Great Britain through that installation, those goods are deemed to be subject to the common transit procedure.
(5) In this Part—
(a) a “common transit state” is a member State or is any other country that is a Contracting Party to the Convention or that has acceded to it , and also includes the Isle of Man, the Channel Islands and the Sovereign Base Areas of Akrotiri and Dhekelia and any reference to a common transit state is to be read as a reference to a common transit state or Northern Ireland;
(b) a “fixed transport installation” is a technical means used for the continuous transport of goods such as electricity, gas or oil.
(6) Chargeable goods may be moved within Great Britain without being subject to import duty if the movement takes place in accordance with the common transit procedure.
(7) For the purposes of the common transit procedure, goods brought directly to Great Britain from the Isle of Man are not imported.
(8) Sub-paragraph (1), first indent does not apply in the case of goods brought into Great Britain directly from the Channel Islands or the SBA.
(9) For the purposes of this Schedule, references to—
(a) the Channel Islands are to the Bailiwick of Jersey or Guernsey, as the case requires;
(b) the “SBA” are to the Sovereign Base Areas of Akrotiri and Dhekelia.
(c) a “free zone” are to an area in the United Kingdom designated as a special area for customs purposes under section 100A of the Customs and Excise Management Act 1979;
(d) a “free zone business” are to a person authorised to carry out an activity described in regulation 3(2)(b)(v) or (c) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;
(e) a declaration of goods for a “free zone procedure” are to a declaration of goods for a storage procedure in a case where the goods are to be kept in a free zone.

---
Source: https://www.legislation.gov.uk/uksi/2018/1258/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.