Paragraph 14 Consequences of common transit procedure dischargeI1

On the discharge of a common transit procedure in F1Great Britain, except under paragraph 1(3), the F2chargeable goods that were subject to it become subject to TCTA, sections 1 and 3 (charge to import duty and obligation to declare goods for a Customs procedure on import) and to regulations under the Customs and Excise Management Act 1979 M1, section 42(1) (regulation of unloading, removal, etc. of imported goods).

They are then deemed to have been presented to Customs on import for the purposes of TCTA, Schedule 1, paragraph 1(1) (imported goods to be presented to Customs).

F3Except where sub-paragraph (4) applies, a F4temporary storage declaration in respect of them is then deemed to have been made F5....

“Temporary storage declaration” has the meaning given by regulation 8(2) of the Customs (Import Duty) (EU Exit) Regulations 2018.

This sub-paragraph applies where, immediately before the procedure is discharged—

A notification under sub-paragraph (4)(c)(ii) must—

specified in a notice published by HMRC.

Where sub-paragraph (4) applies, the goods are treated on the discharge of the procedure as if they have been declared for a free zone procedure, and acceptance of the Customs declaration is treated as having occurred immediately.

HMRC must publish a notice specifying—