Paragraph 2 I1

For these purposes—

(a)

“authorised consignor” is subject to provision corresponding to Schedule 1, paragraphs 18(1) to (4) (excluding references to sub-paragraphs (5), F1(6A), (7) and (8)), but in relation to the UK transit procedure F2excluding any reference to authorisation issued other than under TCTA;

(b)

“authorised consignee” is subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding references to sub-paragraphs (4), (5) F3, (6A) and (7)), and 18(8), but in relation to the UK transit procedure;

(c)

seals of a special type are subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding the references to sub-paragraphs (4), (5) F4, (6A) and (8)), and 18(7), but in relation to the UK transit procedure;

(d)

the use by a person of electronic transport documents as customs declarations are subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding references to sub-paragraphs (4), F5(6A), (7) and (8)), and 18(5) and 18(6)(b) and (c), but in relation to the UK transit procedure;

F6(da)

the use by a person of a customs declaration that contains reduced information, in the case of the transport of goods by air (where an electronic transport document is not being used as a customs declaration) or rail, is subject to provision corresponding to Schedule 1, paragraphs 18(1) to (3) (excluding references to sub-paragraphs (4), (5), (7) and (8)) and 18(6A), but in relation to the UK transit procedure;

F7(e)

the holder of the UK transit procedure is—

(i)

the person who declares the goods in question for that procedure;

(ii)

the person on whose behalf the declaration is made; or

(iii)

the holder of the carnet F8used to make the declaration, either in electronic form or where a declaration is made in accordance with regulation 22(4A) (Customs declarations made in paper form) of the Customs (Import Duty) (EU Exit) Regulations 2018 F9, in paper form.

Annotations

Textual amendments

F1: Word in Sch. 3 para. 2(a) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(2)(a) (with reg. 1(2))
F2: Words in Sch. 3 para. 2(a) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 5(2); S.I. 2020/1643, reg. 2, Sch.
F3: Words in Sch. 3 para. 2(b) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(2)(b) (with reg. 1(2))
F4: Words in Sch. 3 para. 2(c) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(2)(c) (with reg. 1(2))
F5: Word in Sch. 3 para. 2(d) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(2)(d) (with reg. 1(2))
F6: Sch. 3 para. 2(da) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(2)(e) (with reg. 1(2))
F7: Sch. 3 para. 2(e) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(a); S.I. 2020/1643, reg. 2, Sch.
F8: Words in Sch. 3 para. 2(e)(iii) inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 5(2)(a)(i)
F9: Words in Sch. 3 para. 2(e)(iii) inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 5(2)(a)(ii)

Commencement

I1: Sch. 3 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.