Paragraph 15 Incidents during movement of goodsI1
The carrier (see paragraph 2) must present without undue delay, after any incident in F1Great Britain (or, if the place of the incident cannot be established, detected there), during the TIR transit procedure, the goods together with the road vehicle, the combination of vehicles or the container and the TIR Carnet of the TIR transit procedure to the nearest HMRC office where—
the carrier is obliged to deviate from a route prescribed in accordance with paragraph 13(2) due to circumstances beyond the carrier's control; or
there is an incident or accident within the meaning of the TIR Convention, Article 25.
Where HMRC consider that the TIR transit procedure concerned may continue, they may take any steps that they consider necessary (and must disregard minor breaches of time-limits or routes).
Where HMRC consider that the TIR transit procedure concerned must not continue, the procedure terminates and HMRC must proceed according to paragraph 22.
Relevant information concerning the incidents referred to in sub-paragraph (1) must be recorded in TIR Carnet by HMRC.
Annotations
Textual amendments
- F1
Words in Sch. 2 para. 15(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(m); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Sch. 2 para. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Notes on Part 3
Textual amendments
- F1
Words in Sch. 2 Pt. 3 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(i); S.I. 2020/1643, reg. 2, Sch.