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The Customs Transit Procedures (EU Exit) Regulations 2018

S.I. 2018/1258 · Made 29 November 2018 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 30 June 2026.

Exiting The European Union

Customs

Made 29th November 2018

Laid before the House of Commons 30th November 2018

Coming into force in accordance with regulation 1(2)

M1The Treasury make these Regulations exercising the powers in sections 32(7), 32(8), 32(13), 51(1), 51(3) and 52(2) of, and Schedule 2 paragraphs 5, 6, 7, 19(2) and 21(1) to, the Taxation (Cross-border Trade) Act 2018 .

The Treasury consider them appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.C1

Annotations to the whole text

Marginal citations

M1

2018 c. 22; the “appropriate Minister” for these purposes is the Treasury under section 51(4)(b).

Modifications

C1

Regulations applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 34; S.I. 2020/1643, reg. 2, Sch.

Contents

  1. 1Citation and commencement
  2. 2Common transit procedure
  3. 3TIR transit procedure
  4. 4United Kingdom transit procedure
  5. 5North Atlantic Treaty procedure
  6. 6Postal transit procedure
  7. Signature
  8. Schedule 1: The common transit procedure
  9. Part 1: Common transit procedures that start outside Great Britain
  10. 1Common transit procedure: preliminary
  11. 2Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit
  12. 3Incidents in Great Britain during movements of goods subject to the common transit procedure
  13. 4End of the common transit procedure in Great Britain (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedure
  14. 5Paragraph 5
  15. 6End of the common transit procedure in Great Britain (2): goods received by an authorised consignee
  16. 7Paragraph 7
  17. 8Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consignee
  18. 9Verification and administrative assistance
  19. 10Controls and issuing of alternative proof
  20. 11Sending the control results
  21. 12Enquiry procedure for goods moved subject to the common transit procedure
  22. 13Discharge of the common transit procedure
  23. 14Consequences of common transit procedure discharge
  24. 15HMRC controls and seals
  25. Part 2: Common transit procedures that start in Great Britain
  26. 16Common transit procedure: preliminary
  27. 17Paragraph 17
  28. 18Formalities in Great Britain
  29. 19Paragraph 19
  30. 20Paragraph 20
  31. 21Sealing as an identification measure
  32. 22Paragraph 22
  33. 23Paragraph 23
  34. 24Alternative identification measures to sealing
  35. 25Release of goods for the common transit procedure
  36. 26Goods declared for the common transit procedure by an authorised consignor
  37. 27Presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit
  38. 28Incidents in Great Britain during movement of goods subject to the common transit procedure
  39. 29End of the common transit procedure (1): obligations of the holder of the procedure, and of the carrier and recipient of goods moving subject to the procedure
  40. 30Paragraph 30
  41. 31End of the common transit procedure (2): goods received by an authorised consignee in Great Britain
  42. 32Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consignee
  43. 33Verification and administrative assistance
  44. 34Controls
  45. 35Alternative proof of ending the common transit procedure
  46. 36Enquiry procedure for goods moved subject to the common transit procedure
  47. 37Paragraph 37
  48. 38Discharge of the common transit procedure
  49. 39Consequences of common transit procedure discharge
  50. 40HMRC controls and seals
  51. Part 3: Simplifications for the paper-based common transit procedure for goods carried by air or rail Repealed
  52. Chapter Goods carried by air Repealed
  53. 41Authorisations for the use of a paper-based common transit procedure for goods carried by air Repealed
  54. 42A manifest as a declaration for the use of the paper-based common transit procedure for goods carried by air Repealed
  55. 43Formalities to be carried out by the airline company Repealed
  56. 44Verification of a list of manifests used as a paper-based declaration for goods carried by air Repealed
  57. Chapter Goods carried by rail Repealed
  58. 45Authorisations for the use of a paper-based common transit procedure for goods carried by rail Repealed
  59. 46CIM consignment note as a declaration for the use of the paper-based common transit procedure for goods carried by rail Repealed
  60. 47Holder of the paper-based common transit procedure for goods carried by rail and the obligations Repealed
  61. 48Obligations of the authorised railway undertaking Repealed
  62. 49Formalities at the customs office of departure Repealed
  63. 50Loading lists Repealed
  64. 51Formalities at the customs office of transit Repealed
  65. 52Formalities at the customs office of destination Repealed
  66. 53Modification of the contract of carriage Repealed
  67. 54Accounting offices of authorised railway undertakings and customs control Repealed
  68. 55Authorised consignor Repealed
  69. 56Authorised consignee Repealed
  70. Chapter General provision for Part 3 Repealed
  71. 57Provision relating to authorisations for the use of the paper-based common transit procedures for goods carried by air or rail Repealed
  72. Part 4: General provision for the purposes of this Schedule
  73. 58General interpretation ...
  74. 59Liability to import duty
  75. 60Establishing the customs status of goods, etc.
  76. 61Paragraph 61
  77. 62Co-operation with other customs services
  78. 63Business continuity procedure for the common transit procedure
  79. 64Guarantees: supplementary rules for the common transit procedure
  80. 65Provision for airlines
  81. Schedule 2: The TIR transit procedure
  82. Part 1: General provision for the TIR transit procedure
  83. 1The TIR transit procedure: introduction
  84. 2Paragraph 2
  85. Part 2: TIR transit procedures that start outside Great Britain
  86. 3TIR transit procedure: preliminaries
  87. 4Formalities to be completed at the HMRC office of entry
  88. 5Incidents during movement of goods
  89. 6Presentation of goods at the HMRC customs office of destination
  90. 7Formalities at the HMRC customs office of destination
  91. 8Formalities for goods received by an authorised consignee
  92. 9Alternative proof of termination of the TIR transit procedure
  93. 10Enquiry procedure
  94. 11Discharge of the TIR transit procedure
  95. Part 3: TIR transit procedures that start in Great Britain
  96. 12Place for controls and formalities for goods leaving and re-entering Great Britain
  97. 13Route for movements of goods
  98. 14Formalities to be completed at the HMRC office of departure
  99. 15Incidents during movement of goods
  100. 16Returning goods subject to the TIR transit procedure
  101. 17Formalities to be completed at the HMRC office of entry
  102. 18Presentation of goods at the HMRC customs office of destination
  103. 19Formalities at the HMRC customs office of destination
  104. 20Formalities for goods received in Great Britain by an authorised consignee
  105. 21Alternative proof of termination of the TIR transit procedure
  106. 22Enquiry procedure
  107. 23Discharge of the TIR transit procedure
  108. Part 4: Miscellaneous provision for the purposes of this Schedule
  109. 24Irregularities: supplementary
  110. Part 5: Authorisations for the TIR transit procedure
  111. 25Authorisation of authorised consignees
  112. 26Authorisation of guaranteeing associations
  113. 27Approval of vehicles and containers; controls etc. on heavy or bulky goods
  114. Part 6: Further general provision for the purposes of this Schedule
  115. 28Paragraph 28
  116. 29Paragraph 29
  117. Schedule 3: The United Kingdom transit procedure
  118. Part 1: General provision for the United Kingdom transit procedure
  119. 1General
  120. 1AParagraph 1A
  121. 2Paragraph 2
  122. 3Paragraph 3
  123. 3AParagraph 3A
  124. Part 2: Operation of the UK transit procedure
  125. 4Formalities for the UK transit procedure
  126. 5Paragraph 5
  127. 6Paragraph 6
  128. 7Operation of the UK transit procedure
  129. 7AParagraph 7A
  130. 8End of the UK transit procedure
  131. 9Discharge of the UK transit procedure
  132. 10Paragraph 10
  133. 11Consequences of UK transit procedure discharge and liability to import duty
  134. Part 3: General provision for the purposes of this Schedule
  135. 12Paragraph 12
  136. 13Paragraph 13
  137. Part 4: Modification where declaration made by carnet
  138. 14Paragraph 14
  139. 15Paragraph 15
  140. 16Paragraph 16
  141. 17Requirements of the UK transit procedure – carnets
  142. 18Paragraph 18
  143. 19Paragraph 19
  144. 20Paragraph 20
  145. 21Discharge of the UK transit procedure – carnets
  146. Schedule 4: Procedure for NATO forces
  147. 1Place for controls and formalities for NATO goods leaving and re-entering the United Kingdom
  148. 2HMRC customs office and form 302
  149. 3Procedural rules for the form 302
  150. Schedule 5: The postal transit procedure
  151. 1General
  152. 2Paragraph 2
  153. 3Paragraph 3
  154. 4Requirements of the postal transit procedure
  155. 5Discharge of the postal transit procedure
  156. Explanatory note