The Customs Transit Procedures (EU Exit) Regulations 2018
- The following notice has force of law by virtue of paragraph 2(A1) and 27(A1) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations (CTPEER) 2018
Listed person
For the purposes of paragraph 2(A1) and 27(A1) of Schedule 1 of CTPEER 2018, the person to whom the relevant Transit Master Reference Number (MRN) and one of the specified numbers detailed in paragraph 2(A6) must be provided before the goods are brought into the Great Britain is:
- an employee of the ferry operator or Eurotunnel carrying the vehicle or container to Great Britain.
Form and manner of provision
The form and manner in which the MRN and the numbers set out in paragraphs 2(A6) (and also set out in paragraphs 27(A6)) must be provided to the listed person before they are brought into Great Britain are as follows:
- The Transit MRN and the specified number (VRN for accompanied movements, or TRN for unaccompanied movements, or CRN for container movement) must be entered into the Goods Vehicle Movement System (GVMS) before checking into the port or Eurotunnel.
- An accompanied movement of goods is where the person who drives a tractor unit and trailer onto a ferry or train also drives that tractor unit and trailer off that ferry or train on arrival in Great Britain, in order to continue the common transit procedure.
- An unaccompanied movement of goods is where a different person and tractor unit picks up the trailer on arrival in Great Britain, in order to continue the common transit procedure.
- A container movement is an unaccompanied movement but where the “container” is removed from one means of transport and loaded onto the ferry and loaded back onto another means of transport and is confirmed as a container at the Office of Departure.
- The haulier will create a GMR (Goods Movement Record) in the GVMS, which contains their MRN and relevant number.
- The GMR must be presented to the listed person in either alpha numeric or barcode format at check in for their ferry or Eurotunnel movement.
Some carriers may request this information at the point of booking.
Locations
The following locations are listed for the purposes of paragraph 2(A1) and 27(A1) of Schedule 1 of CTPEER 2018 and will require the transit MRN and the specified number to be provided to the listed person before goods are brought into Great Britain.
| Date of Listing | Date that the listing has effect | Location | Address | Specific location within the Address using GVMS for Office of Transit (if blank it means whole port or location for Office of Transit in the Address column) |
| 20 October 2021 | 25 October 2021 | Aberdeen | Aberdeen Harbour
Aberdeen, AB11 5PG |
Matthew’s Quay |
| 31 December 2020 | 1 January 2021 | Cheriton Channel Tunnel Terminal at Folkestone | Eurotunnel Le Shuttle, UK Terminal, Ashford Road, Folkestone, CT18 8XX | - |
| 31 December 2020 | 1 January 2021 | Cairnryan | The Port of Cairnryan, Scotland, DG9 8RF | – |
| 31 December 2020 | 1 January 2021 | Cairnryan | Loch Ryan Port, Belfast Way, Cairnryan, DG9 8RG | – |
| 31 December 2020 | 1 January 2021 | Dover | Eastern Docks, Dover, Kent, CT17 9BU | Eastern Docks, excluding the Dover Cargo Terminal and Eastern Arm |
| 28 May 2021 | 1 June 2021 | Felixstowe | Port of Felixstowe, The Dock, Felixstowe, IP11 3SY | RoRo Berth 3; RoRo Berth 4 |
| 31 December 2020 | 1 January 2021 | Fishguard | Fishguard Harbour, Dyfed, Pembrokeshire, SA64 0BU | – |
| 31 December 2020 | 1 January 2021 | Harwich | Harwich International Port Limited, Parkeston, Harwich, Essex, CO12 4SR | No 2 berth; No 4 Berth; |
| 31 December 2020 | 1 January 2021 | Heysham | Heysham Port, Heysham, Lancashire, LA3 2XF | RoRo Berth 1; RoRo Berth 2; RoRo Berth 3 |
| 31 December 2020 | 1 January 2021 | Holyhead | Port of Holyhead, Stena House, Holyhead, Anglesey, LL65 1DQ | – |
| 28 May 2021 | 21 June 2021 | Hull | Hull Port, King George Dock, Hedon Road, Hull, HU9 5QA | Berths HF1; HF2; HF3 |
| 29 November 2021 | 1 January 2022 | Immingham | Port of Immingham, Dock Office, Immingham, DN40, 2LZ | IOH RoRo Berth 1; IOH RoRo Berth 2; IOH RoRo Berth 3; Dockside RoRo Berth 11; Dockside RoRo Berth 11.2; Dockside RoRo Berth 12; Dockside RoRo Berth 12.2; Dockside No 7 Quay; Henderson Quay; ICT Terminal Berth |
| 31 December 2020 | 1 January 2021 | Killingholme | Killingholme Port, Clough Lane, North Killingholme, North Lincolnshire, DN40 3JP | – |
| 31 December 2020 | 1 January 2021 | Liverpool | Port of Liverpool, Maritime Centre, Liverpool, Merseyside, L21 1LA | 12 Quays Terminal Birkenhead; Gladstone Dock; Brocklebank Dock; S3 |
| 31 December 2020 | 1 January 2021 | Newhaven | Newhaven Ferry Terminal, Railway Approach, Newhaven BN9 0DF | – |
| 31 December 2020 | 1 January 2021 | Pembroke | Pembroke Port, The Royal Dockyard, Pembroke, Pembrokeshire, SA72 6TD | – |
| 31 December 2020 | 1 January 2021 | Portsmouth | Portsmouth International Port, George Byng Way, Portsmouth, PO2 8SP | Berth 5 |
| 31 December 2020 | 1 January 2021 | Purfleet | Purfleet Port, London Road, Purfleet, Essex, RM19 1PD | – |
| 28 May 2021 | 21 June 2021 | Teesport | Tees Dock, Grangetown, Middlesborough, TS6 6UD | Berth TC2 |
| 28 May 2021 | 21 June 2021 | Tilbury | Port of Tilbury London Limited, Leslie Ford House, Tilbury, Essex, RM18 7EH | Berth T2R |
| 28 May 2021 | 1 June 2021 | Tyne, Port of | Port of Tyne, Tyne Dock, South Shields, Tyne and Wear, NE34 9PT | RoRo Berth 3; RoRo Berth 4 |
- The following paragraph has force of law by virtue of paragraphs 8 and 32 of Schedule 1 and paragraph 8(2) of Schedule 3 to the Customs Transit Procedures (EU Exit) Regulations 2018
For the purposes of paragraphs 8 and 32 of Schedule 1(common transit procedure) and paragraph 8(2) of Schedule 3 (United Kingdom transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018, a receipt must take the form stipulated at Annex B.
- The following text has the force of law by virtue of Paragraph 14(4)(c)(i) and 39(4)(c)(i) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018
The particulars specified for the purposes of paragraphs 14(4)(c)(i) and 39(4)(c)(i) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (entry to be made in a free zone businesses’ commercial records) are those set out below:
- The commodity code for the goods
- The Master Reference Number (MRN) of the discharged transit movement
- The unique consignment reference, where available
- Purchase and sales invoice numbers for the goods, where available
- Any stock account references for the goods
- The reference number issued by HMRC to the free zone business in their authorisation to declare goods for a free zone procedure
- A written description of the goods
- Quantity of goods, for example, number of packages and items, gross and net mass
- Details of licensing requirements and licence numbers, where available
- Details of any supporting documents, including the serial numbers, where available
- Customs value of the goods
- Details of the person making the entry in the records (if not an employee of the free zone business)
- The date and time of entry in records
- The date and time that the goods were received in the free zone
- The following text has the force of law by virtue of Paragraph 14(5) and 39(5), of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018
A notification given by a responsible authority for a free zone to HMRC under paragraph 14(4)(c)(ii) or 39(4)(c)(ii) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 must contain the following matters, as applicable:
- Details of any Customs procedure the goods have previously been subject to in Great Britain
- Details of any declarations (including temporary storage declarations) previously made in relation to the goods in Great Britain
- Airway bill number or shipping number, where available
- The date and time the goods were received by, or on behalf of, the free zone business in the free zone
- Unique commercial identification references, where available
- Number and type of packages
- The quantity and usual commercial or technical description of the goods
- Any identification marks of the container to identify the goods, and weights of the goods (gross and net)
- Registration number of vehicles carrying goods to the free zone, where available
- The details of the free zone business that is declaring the goods to the free zone procedure
- Confirmation that the goods are being declared for the free zone procedure, and that all of the requirements of regulation 27F(1) of the Customs (Import Duty) (EU Exit) Regulations 2018 have been satisfied
- Confirmation that the goods being declared for the free zone procedure, are not goods of a description specified in a notice published by HMRC regulation 18C(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
The notification can be made in any form or manner agreed with the appropriate responsible authority, providing that it:
- enables all of the relevant information required in the notification to be provided to the responsible authority
- is sufficient to enable the responsible authority to comply with record-keeping obligations under customs legislation, and
- enables details of the notification to be produced to HMRC by the responsible authority on request.
- The following paragraph has force of law by virtue of paragraph 25(5) of Schedule 1 and paragraph 5(3) of Schedule 3 to the Customs Transit Procedures (EU Exit) Regulations 2018
The data requirements for a transit accompanying document, for the purposes of paragraph 25(5) of Schedule 1 (the common transit procedure) and paragraph 5(3) of Schedule 3, (United Kingdom transit procedure) of the Customs Transit Procedures (EU Exit) Regulations 2018, are set out at Annex A.
- The following paragraph has force of law by virtue of paragraph 49(5) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018
For the purposes of paragraph 49(5) of Schedule 1 of the Customs Transit Procedures (EU Exit) Regulations 2018 (paper-based common transit procedure for goods carried by rail), the stipulated pictogram is at Annex C.
- The following paragraph has force of law by virtue of paragraph 50(1) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018
For the purposes of paragraph 50(1) of Schedule 1 of the Customs Transit Procedures (EU Exit) Regulations 2018 (paper-based common transit procedure for goods carried by rail), the form of the loading list is as stipulated at Annex D.
- The following paragraph has force of law by virtue of paragraph 63 of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018
For the purposes of paragraph 63 of Schedule 1 the Customs Transit Procedures (EU Exit) Regulations 2018, the business continuity procedure for use by the holder of the common transit procedure is stipulated at Annex E.
- The following paragraph has force of law by virtue of paragraph 64(4) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018
For the purposes of paragraph 64(4) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (common transit procedure and guarantees) the following types and forms of guarantee will be acceptable:
- individual guarantee vouchers in the form set out at Annex C3 to Appendix III of the Convention, pursuant to an undertaking provided using the form set out at Annex C2 to that Appendix;
- undertakings for an individual guarantee given by a guarantor in the form set out at Annex C1 to Appendix III of the Convention;
- undertakings for a comprehensive guarantee given by a guarantor using the form set out at Annex C4 to Appendix III of the Convention;
- cash deposits in pounds sterling, or other means of payment that HMRC regards as equivalent taking the form of:
i corporate credit cards
ii commercial or personal debit cards
iii bank transfers (the system known as “BACS” AND “CHAPS”
iv online and telephone banking facilities (the system known as “Faster Payments”)
v cheques
In all of the above cases:
- Unless otherwise specified, the guarantee must be valid for enforcement in each common transit state involved in the common transit procedure.
In cases covered by (a), (b) and (c) above:
- The guarantor shall indicate in his undertaking an address for service or appoint an agent in each common transit state involved in the common transit procedure.
- The guarantor shall undertake in writing to pay the secured amount of customs debt. The undertaking shall also cover, within the limits of the secured amount, amounts of debt payable following a posteriori checks.
Part 1 – General provision for the TIR transit procedure
- The following paragraph has force of law, by virtue of Paragraph 1(4)(a) of Schedule 2 to The Customs Transit Procedures (EU Exit) Regulations 2018
For purposes of paragraph 1(4)(a) of Schedule 2 of The Customs Transit Procedure (EU Exit) Regulations 2018, Annex F below contains a list of the HMRC Customs Offices of entry, exit departure or destination for the TIR Transit procedure.
Part 5 – Authorisations for the TIR transit procedure
- The following paragraph has force of law, by virtue of paragraph 26 (1) of Schedule 2 to The Customs Transit Procedures (EU Exit) Regulations 2018
Annex G to this notice contains information on the conditions of authorisation of guaranteeing associations; the authorisation process and the criteria for authorisation and Annex H details the responsibilities of a guarantee association.
Annex I contains Information to be provided by Contracting Parties to authorized associations and an international organisation for the purpose of their functions.
- The following has force of law, by virtue of paragraph 3 (1) and (2) of Schedule 4 to The Customs Transit Procedure (EU Exit) Regulations 2018
Procedural rules applying to the use of form 302
1. At the time of dispatch of the goods, the NATO forces shall complete form 302 with a statement that the goods are being moved under their control and authenticate this statement by their signature, stamp and date.
2. Where the NATO forces proceed in accordance with paragraph 1, a copy of the form 302 must be given, without delay, to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces which dispatch the goods or on whose behalf the goods are being dispatched.
Two copies of the form 302 shall accompany the consignment to the NATO forces of destination where upon arrival they must be stamped and signed by those NATO forces and then given to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces of destination.
That designated customs office shall retain one copy and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the NATO forces which dispatch the goods or on whose behalf the goods are being dispatched.
A specimen of the UK version of the 302 form is produced at Annex J.
