Paragraph 21 Sealing as an identification measureI1
(1)
Where goods are to be subject to the common transit procedure, HMRC must seal the following—
(a)
the space containing the goods, where the means of transport or container has been recognised by them as suitable for sealing;
(b)
each individual package, in other cases.
(2)
HMRC must record the number of the seals and the individual seal identifiers, in the electronic transit system.
Annotations
Commencement
- I1
Sch. 1 para. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Notes on Part 2
Textual amendments
- F1
Words in Sch. 1 Pt. 2 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(n); S.I. 2020/1643, reg. 2, Sch.