Paragraph 13 Discharge of the common transit procedureI1

The common transit procedure ending in F1Great Britain is discharged when HMRC and F2, if different, the customs authority for the customs office of departure outside Great Britain are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and HMRC, that the procedure has ended correctly. The deemed transit procedure in paragraph 1(1) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

HMRC, acting with other customs authorities as appropriate and as the case requires, must take all the measures necessary and within their powers to regularise the situation of the goods in respect of which a common transit procedure has not been discharged under the conditions prescribed.

In the case of a common transit procedure ending in Great Britain under paragraph 4(7), that common transit procedure is deemed to be discharged unless HMRC have received information or have established that the procedure has not ended correctly. The deemed transit procedure in paragraph 1(1) is then deemed to be similarly discharged for the purposes of TCTA, Schedule 2, paragraph 19(2).

The deemed transit procedure in paragraph 1(1) is deemed to be discharged, and paragraph 14 does not apply, when and to the extent that the goods in question are declared and accepted for another Customs procedure pursuant to TCTA, Schedule 2, paragraph 18(2).