Paragraph 10 Enquiry procedureI1
Where the TIR transit procedure terminates under paragraph 5(2), or under 7(1) but with an irregularity, HMRC must require information about that irregularity from holder of the TIR Carnet.
That holder must provide the information no later than 28 days after receiving the requirement.
If HMRC remain unable to discharge the TIR transit procedure upon receiving that information, HMRC must immediately notify the guaranteeing association (see paragraph 9(1)) in question and invite it to provide proof that the procedure should be discharged.
Annotations
Commencement
- I1
Sch. 2 para. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Notes on Part 2
Textual amendments
- F1
Words in Sch. 2 Pt. 2 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(c); S.I. 2020/1643, reg. 2, Sch.