Part 1 Common transit procedures that start outside Great BritainF1
- 1Common transit procedure: preliminary
- 2Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit
- 3Incidents in Great Britain during movements of goods subject to the common transit procedure
- 4End of the common transit procedure in Great Britain (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedure
- 5Paragraph 5
- 6End of the common transit procedure in Great Britain (2): goods received by an authorised consignee
- 7Paragraph 7
- 8Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consignee
- 9Verification and administrative assistance
- 10Controls and issuing of alternative proof
- 11Sending the control results
- 12Enquiry procedure for goods moved subject to the common transit procedure
- 13Discharge of the common transit procedure
- 14Consequences of common transit procedure discharge
- 15HMRC controls and seals
Annotations
Textual amendments
- F1
Words in Sch. 1 Pt. 1 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(a); S.I. 2020/1643, reg. 2, Sch.