# The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 10


(1) Where a UK transit procedure has not been discharged, HMRC must—
(a) notify the guarantor for the guarantee in paragraph 4(1) that the procedure has not been discharged, and do so within nine months from the time-limit for presentation of the goods at the customs office of destination;
(b) notify the guarantor of a potential requirement to pay an amount for which that guarantor is liable in respect of that UK transit procedure, and do so within three years from the date the declaration for the UK transit procedure was accepted.
(2) The guarantor is released from the guarantee obligations if either of the notifications in sub-paragraph (1) has not been issued before the expiry of the time-limit.

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Source: https://www.legislation.gov.uk/uksi/2018/1258/schedule/3/paragraph/10 (the official version)
Page: https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-3/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.