Paragraph 26 Goods declared for the common transit procedure by an authorised consignorI1

An authorised consignor intending to declare goods for the common transit procedure must lodge a declaration at the HMRC customs office of departure and await the expiry of the time-limit specified for this purpose in the authorisation under paragraph 18(4).

The authorised consignor must enter the following information into the electronic transit system—

The authorised consignor must F1if required to do so by an HMRC officer print a transit accompanying document that complies with the data requirements stipulated in a public notice, but only after receipt of the notification of the release of the goods for the common transit procedure.