Paragraph 1 Common transit procedure: preliminaryI1

The goods need not be presented to Customs on import M1 when goods subject to a common transit procedure that starts outside F1Great Britain are brought into Great Britain. If they are chargeable goods M2, 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.

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 M3, and “Convention” refers to this one.

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).

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.

In this Part—

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.

For the purposes of the common transit procedure, goods brought directly to Great Britain from the Isle of Man are not imported.

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.

For the purposes of this Schedule, references to—