{
  "url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-2/paragraph-24",
  "json_url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-2/paragraph-24.json",
  "legislation": "uksi/2018/1258",
  "legislation_title": "The Customs Transit Procedures (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018",
  "path": "schedule/2/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": "Irregularities: supplementary",
  "text": "(1) A discrepancy between the TIR manifest of the goods covered by the TIR Carnet, and the actual contents of the road vehicle, combination of vehicles or container, is not an irregularity by the TIR Carnet holder where the discrepancy is not due to mistakes committed knowingly or through negligence when the goods were loaded or dispatched, or when the TIR manifest was made out.\n(2) HMRC must, on request from a customs authority for a Contracting Party to the TIR Convention giving relevant reasons, provide that authority with all the available information about matters covered by sub-paragraph (1), and minor discrepancies covered by paragraph 15(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1258/schedule/2/paragraph/24",
    "retrieved_at": "2026-10-28T22:51:28.293571+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}