Draft Notices to be Made Under The Customs Transit Procedures (EU Exit) Regulations 2018
This document provides the draft text for the notices that will be made under The Customs Transit Procedures (EU Exit) Regulations 2018. The text covers a number of different notices and is set out according to the chronological order of the regulations that provide the notice making powers.
The proposed text is a draft of the notices that HMRC will make using the powers provided by this SI. The content is, at this stage, indicative, as the text will need to be updated to reflect further policy development and updates to other publications, such as forms and guidance on the UK Tariff (ie Volume 3 of the UK tariff), which are required before exit. The notices will be made before exit andcome into force at the same time as the SI is commenced.
SCHEDULE 1 – The common transit procedure
The following paragraph has the 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 the 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 paragraph has the 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 the 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 the force of law by virtue of paragraph 63 of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018For the purposes of paragraph 63 of Schedule the Customs Transit Procedures (EU Exit) Regulations2018, the business continuity procedure for use by the holder of the common transit procedure is stipulated at Annex E.
The following paragraph has the 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:
a) individual guarantees 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;
b) individual guarantees in the form set out at Annex C1 to Appendix III of the Convention;
c) undertakings for a comprehensive guarantee given by a guarantor using the form set out at Annex C4 to Appendix III of the Convention;
d) cash deposits in pounds sterling, or other means of payment that HMRC regards asequivalent 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.
SCHEDULE 2 – The TIR transit procedure
Part 1 – General provision for the TIR transit procedure
The following paragraph has the 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 the 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 organization for the purpose of their functions
SCHEDULE 3 – The United Kingdom transit procedure
The notices to be made under paragraphs 5(3) and 8(2) of Schedule 3 also have force of law by virtue of paragraphs 8, 25(5) and 32 of Schedule 1. Drafts of these notices are therefore located above.
SCHEDULE 4 – Procedure for NATO Forces
The following has the force of law, by virtue of paragraph 3 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 do either of the following:
a) Lodge the form 302 data electronically at the customs office of departure or entry;
b) 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 lodge the form 302 data electronically in accordance with paragraph 1(a), the following provision shall apply mutatis mutandis:
a) Transit declaration and single means of transport (paragraph 19, Schedule 1);
b) presentation of goods moved under the transit procedure at the customs office of transit (paragraph 2, Schedule 1);
c) presentation of goods moved under the transit procedure at the customs office of destination, (paragraph 5, Schedule 1);
d) placing of goods under the transit procedure by an authorised consignor (paragraph 26, Schedule
e) formalities for goods moved under the transit procedure received by an authorised consignee and end of the transit procedure for goods received by an authorised consignee (paragraph 31,
Schedule 1).
3. Where the NATO forces proceed in accordance with paragraph 1(b), 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.
The other copies of the form 302 shall accompany the consignment to the NATO forces of destination where the forms must be stamped and signed by those NATO forces.
At the time of arrival of the goods two copies of the form must be 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.
Annex A
Data Requirements for the Transit Accompanying Document
The transit accompanying document (TAD), a specimen of which can be found below, shall be printed1 on the basis of the data derived from the declaration for the transit procedure, where appropriate, amended by the holder of the transit procedure and/or verified by the customs office of departure, and completed with the following:
Master Reference Number (MRN)
o The MRN is to be printed on the first page and on all lists of items except where, for the purposes of the common transit procedure, these forms are used in the context of the BCP2
in which cases no MRN is allocated.
o The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.
Forms
o First subdivision: serial number of the current printed sheet
o Second subdivision: total number of sheets printed (incl. list of items)
o Shall not be used when there is only one item
Customs office to which a copy of the transit accompanying document has to be returned where BCP is used in the course of the common transit Procedure.
Office of departure
o The name of the customs office of departure
o Reference number of the customs office of departure
o Acceptance date of the declaration for the transit procedure
o The name and the authorisation number of the authorised consignor (if any)
Control by office of departure
o Control results
o Seals affixed or the indication ‘- -’ identifying the ‘Waiver — 99201’
o The indication ‘Binding itinerary’, where appropriate
Formalities on route
o Transhipment
o Other incidents
o In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent customs authorities is not necessary.
For the purposes of the common transit procedure, the descriptions and completion notes for the data requirements for the TAD are located in Annex A4a to Appendix III of the Convention3 on a common transit procedure.
1 The Transit Accompanying Document can be printed on either green or white paper
2 The acronym ‘BCP’ (‘Business continuity procedure’) refers to the business continuity procedure mentioned in paragraph 63 of Schedule 1, to the Customs Transit Procedures (EU Exit) Regulations 2018
3 The Convention done at Interlaken on 20th May 1987 on a common transit procedure, as most recently amended by Decision No 1/2017 of the EU-EFTA Joint Committee on common transit
Annexes B to H excluded
Annex I
Information to be provided by HMRC to authorised associations and an international organization for the purpose of their functions
By virtue of paragraph 1 to article 6 and paragraph 3(iii) of Annex 9 of the TIR Convention1 , authorised associations are required to give an undertaking that they shall verify continuously that persons authorised to have access to the TIR procedure fulfil the minimum conditions and requirements as laid down in Annex 9, Part II of the Convention.
To enable the associations to fulfil their undertaking effectively, HMRC shall provide information to the control system in accordance with the following procedure:
(1) HMRC shall transmit to an international organisation or to the national guaranteeing associations, if possible via central or regional offices, by the fastest available means of communication (fax, electronic mail, etc.) and if possible on a daily basis, at least the following information in a standard format in respect of all TIR Carnets presented at customs offices of destination, as defined in Article 1 (l) of the Convention:
(a) TIR Carnet reference number;
(b) Date and record number in the customs ledger;
(c) Name or number of customs office of destination;
(d) Date and reference number indicated in the certificate of termination of the TIR operation (boxes 24-28 of voucher No. 2) at the customs office of destination (if different from (b));
(e) Partial or final termination;
(f) Termination of the TIR operation certified with or without reservation at the Customs office of destination without prejudice to Articles 8 and 11 of the Convention;
(g) Other information or documents (optional);
(h) Page number.
(2) The Model Reconciliation Form (MRF), contained in the Appendix to Annex 10 of the Convention, is a specimen of what should be completed by the initiator of the request for a reconciliation. It may be addressed to customs authorities by national associations or by an international organisation:
(a) in case of discrepancies between the data transmitted and those on the counterfoils in the used TIR Carnet; or
(b) in case no data have been transmitted whereas the used TIR Carnet has been returned to the national association.
Customs authorities shall reply to the reconciliation requests if possible by returning the duly filled-in MRF as soon as possible.
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