Paragraph 3 TIR transit procedure: preliminariesI1
The goods need not be presented to Customs on import when goods subject to a TIR transit procedure are brought into F1Great Britain. If they are chargeable goods, these are deemed to be declared for a transit procedure within TCTA, section 3(4)(b), and no additional declaration for the purposes of the importation is necessary either before or on import.
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.
The TIR Carnet counterfoils completed by customs authorities outside Great Britain in the course of the TIR transit procedure are sufficient evidence of the goods being subject to the TIR transit procedure.
Annotations
Textual amendments
- F1
Words in Sch. 2 para. 3(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(d); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Sch. 2 para. 3 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.