Paragraph 16 Returning goods subject to the TIR transit procedureI1

In the case of chargeable goods subject to a TIR transit procedure that starts in F1Great Britain, these are deemed to be declared for a transit procedure within TCTA, section 3(4)(b). These goods need not be presented to Customs on re-import when they are brought into Great Britain, and for the purposes of that re-importation no additional declaration is necessary before or on re-import.

The TIR Carnet counterfoils completed by customs authorities outside the United Kingdom in the course of the TIR transit procedure are sufficient evidence of the goods being subject to the TIR transit procedure.

But the goods in sub-paragraph (1) must then be presented to the HMRC customs office of entry by or on behalf of the holder of the TIR Carnet in question.