Paragraph 1 The TIR transit procedure: introductionI1

(1)

Under the TIR transit procedure provided for by this Schedule, chargeable goods may be moved within F1Great Britain without being subject to import duty if the movement takes place in accordance with the Customs Convention on the International Transport of Goods subject to the cover of TIR Carnets done at Geneva on 14th November 1975 in regulation 3, as most recently amended on 1st October 2009, provided that the movement—

(a)

begins or ends outside Great Britain; or

(b)

is effected between two points in Great Britain through territory outside.

(2)

That procedure may also be used for the export of domestic goods from the United Kingdom under the applicable export provisions.

(3)

That convention is referred to in this Schedule as the “TIR Convention”.

(4)

For the purposes of this Schedule—

(a)

the HMRC customs office of entry, departure, destination or exit is any HMRC office stipulated for the purposes of the TIR transit procedure in a public notice;

(b)

the HMRC customs office of entry is the HMRC office stipulated in that public notice and where the goods subject to the TIR procedure are to be presented after entry into F2Great Britain.

(c)

the customs office of departure, as the context requires, is the HMRC office stipulated in that public notice and where the TIR transit procedure starts in Great Britain, or the customs office outside Great Britain where the TIR transit procedure starts;

(d)

the HMRC customs office of destination is the HMRC customs office stipulated in that public notice and where the TIR transit procedure ends;

(e)

the HMRC customs office of exit is the HMRC customs office stipulated in that public notice and where the goods subject to the TIR transit procedure are to leave Great Britain;

(f)

a single TIR transit procedure must not include more than F3eight customs offices of departure or destination (whether or not HMRC offices), in total.

Annotations

Textual amendments

F1: Words in Sch. 2 para. 1(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(a)(i); S.I. 2020/1643, reg. 2, Sch.
F2: Words in Sch. 2 para. 1(4) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(a)(ii); S.I. 2020/1643, reg. 2, Sch.
F3: Word in Sch. 2 para. 1(4)(f) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(3)

Commencement

I1: Sch. 2 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.