Paragraph 9 Discharge of the UK transit procedureI1

(1)

Provision corresponding to that made by Schedule 1, paragraph 38(1) and (3) applies for the purposes of the UK transit procedure, but disregard what is said in paragraph 38(1) about the customs authority outside the United Kingdom and the comparison of data available to HMRC and the customs office of destination, and disregard the second indents of paragraph 38(1) and (3).

(2)

Sub-paragraph (4) applies where HMRC has not, within the time-limits in sub-paragraph (3), received information allowing discharge of the UK transit procedure.

(3)

The time-limits are—

(a)

nine days after the final day by which the goods and documents were to be presented to the customs office of destination pursuant to paragraph 8(1);

(b)

twelve days after the final day by which the goods and documents were expected to be presented elsewhere pursuant to paragraph 8(3).

(4)

HMRC may require from the holder of the UK transit procedure any information it deems relevant to that procedure or the goods in question.

(5)

The holder must provide that information to HMRC no later than 28 days after the one on which the requirement was made.

F1(6)

A UK transit procedure is also discharged as provided for by paragraph 13(1).

Annotations

Textual amendments

F1: Sch. 3 para. 9(6) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(h); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1: Sch. 3 para. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.