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Part 1 Common transit procedures that start outside Great BritainF1

  1. 1Common transit procedure: preliminary
  2. 2Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit
  3. 3Incidents in Great Britain during movements of goods subject to the common transit procedure
  4. 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
  5. 5Paragraph 5
  6. 6End of the common transit procedure in Great Britain (2): goods received by an authorised consignee
  7. 7Paragraph 7
  8. 8Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consignee
  9. 9Verification and administrative assistance
  10. 10Controls and issuing of alternative proof
  11. 11Sending the control results
  12. 12Enquiry procedure for goods moved subject to the common transit procedure
  13. 13Discharge of the common transit procedure
  14. 14Consequences of common transit procedure discharge
  15. 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.