# The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 5: Incidents during movement of goods


(1) The carrier (see paragraph 2) must present without undue delay, after any incident in Great 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—
(a) the carrier is obliged to deviate from the route prescribed in accordance with paragraph 4(3) due to circumstances beyond the carrier's control; or
(b) there is an incident or accident within the meaning of the TIR Convention, Article 25.
(2) 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 10.
Relevant information concerning the incidents referred to in sub-paragraph (1) must be recorded in TIR Carnet by HMRC.

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Source: https://www.legislation.gov.uk/uksi/2018/1258/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.