# The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 2


The “carrier” for the purposes of the TIR transit procedure is the person who brings the goods, or assumes responsibility for the carriage of the goods, to a customs office in Great Britain.
It is also for the purposes of the TIR transit procedure a person who takes the goods from, or assumes responsibility for the carriage of the goods from, Great Britain.

---
Source: https://www.legislation.gov.uk/uksi/2018/1258/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.