International rail freight: UK border requirements and processes
Customs and security requirements for rail freight movements entering or leaving the UK.
Applies to England, Scotland and Wales
This guidance outlines the customs and security requirements of the UK government for rail freight movements entering or leaving the UK via the Channel Tunnel.
This guidance covers rail freight movements only, not other traffic flows through the Channel Tunnel, such as freight shuttles carrying heavy goods vehicles (HGVs).
It does not contain the customs and security requirements of other nations, including the EU. You will need to be aware of EU countries’ import and export rules when exporting from or importing goods into the UK.
Traders and aggregators importing / exporting their goods to / from Europe
Preparing to import or export goods
Step 1: Speak to a rail freight operator
A rail freight operator can advise on the practicalities of moving your goods and the cost. There are 2 UK rail freight operators currently approved to transport rail freight via the Channel Tunnel:
Step 2: Obtain an EORI number
You will need a GB Economic Operators Registration and Identification number (EORI number), which is required for all businesses moving goods into or out of the UK. You may also need an EU EORI number.
Read separate guidance about EORI numbers, including how to apply for one.
Step 3: Consider obtaining a duty deferment account
If you import goods regularly you may benefit from having a duty deferment account (DDA) which enables you to pay customs duty, excise duty and import VAT once a month through a Direct Debit, rather than paying customs charges on each consignment. You will need to apply for a deferment account number (DAN) authorised by HMRC.
Step 4: Obtain a commodity code (to use the trade tariff tool)
You will need a commodity code, an internationally recognised reference number, if you are importing or exporting goods. It is used to calculate any customs duty, VAT or taxes that might be payable and also if you need to follow any specific rules for those goods.
Read separate guidance on commodity codes and using the trade tariff tool to find the right codes.
Importing goods into the UK
If you do not have a customs intermediary working on your behalf, you will have to submit an import declaration yourself. You will need to know the value of your goods and if you need a licence or certificate for their importation.
This page brings together the relevant guides you will need to work out the customs value of your imported goods using one of the valuation methods.
You will also need to:
All goods being imported must pass through a customs controlled location in the UK. For rail, this would be a terminal that has been approved as a rail customs approved area (CAA). There are a number of terminals across the UK that hold these approvals.
Imported goods cannot leave the terminal until all necessary customs and transit formalities have been completed and HMRC has confirmed no checks are needed or any necessary checks have been completed.
For further information on import declarations and CAAs, see sections 1.1 and 1.2 and Annex E of The Border with the European Union (June 2022) or ask a customs agent.
Exporting goods from the UK
If you do not have a customs intermediary working on your behalf, you will have to submit an export declaration yourself. You may submit export declarations through HMRC’s National Export System (NES).
You will need a CHIEF badge role to allow identified access.
From 30 November 2023, HMRC will begin a phased approach to CDS for exports with all businesses required to make the move by 30 March 2024.
After this, all businesses will need to use CDS to make export declarations for goods they send out of the UK, as they are currently doing for import declarations. The declaration should be made with enough time to allow Border Force to conduct checks if required.
Read separate guidance on using CDS to complete your export declarations.
All goods being exported must first pass through a customs-controlled location. For rail freight this is usually a rail terminal which is a customs approved area. When the export declaration has been made it will be processed by HMRC who will inform you if any checks are required.
The goods have to be made available for checks by customs at the customs approved area. Once HMRC has processed the export declaration and carried out checks if necessary, they will clear the goods and give you permission to progress (P2P). The goods should not be moved to the border until P2P has been received.
For further information see sections 2.1 and 2.2 and Annex E of The Border with the European Union (June 2022) or ask a customs agent.
Transit
Many rail freight customers use transit procedures for imports and exports. The Common Transit Convention (CTC) allows you to move goods across the borders of intermediate countries between the country of origin and country of destination without paying import or export duties in those intermediate countries. It gives you cash flow benefits and can help you to get your goods across intermediate borders more quickly when crossing CTC countries – EU member states, UK, Iceland, Norway, Liechtenstein, Switzerland, Turkey, North Macedonia, Ukraine and Serbia.
You or your agent will need a comprehensive customs financial guarantee to move goods under the CTC procedure. This provides an agreement to cover the customs debt or import VAT that is due when duty is suspended. It is needed because you are not paying your duty straight away.
You will need to submit an export declaration and get P2P (customs clearance) before a transit declaration can be submitted.
Read separate guidance on using CTC for exports.
To use CTC, you must make a transit declaration using the new computerised transit system (NCTS). Movement of goods under CTC must:
- start from an office of departure, either government or your own or agents’ premises if you/they have been authorised as a consignor
- move on to the final office of destination, either government or your own or agents’ premises if you/they have been authorised as a consignee – goods must then be entered into either free circulation or another customs procedure
If you are importing goods into the UK under CTC by rail, you or your agent must be an authorised consignee – rail freight transit cannot be ended at a government office of destination in the UK. See the section of this guidance on moving rolling stock for exceptions to this concerning rolling stock and yellow plant).
If you are exporting goods from the UK under CTC by rail, you or your agent must be an authorised consignor – rail freight transit cannot be started at a government office of departure in the UK. See the section of this guidance on moving rolling stock for exceptions to this concerning rolling stock and yellow plant).
Goods subject to sanitary and phytosanitary (SPS) controls
Current requirements for the import of products of animal origin and plant and plant products from the EU can be found in section 1.2.3 of the Border with the European Union (June 2022).
From 31 January 2024, health certification will apply to imports for medium-risk animal products, plants, plant products and high-risk food and feed of non-animal origin from the EU.
The removal of pre-notification requirements will apply to low-risk plant and plant products from the EU. From 30 April 2024, documentary and risk-based identity and physical checks on certain SPS goods from the EU will begin. Imports from non-EU countries will also be simplified from 30 April.
Read The Border Target Operating Model: August 2023 for more information.
Products of animal origin
Live animals cannot be transported by rail freight through the Channel Tunnel.
From 30 April 2024
Products of animal origin (POAO) for human consumption (food and drink) includes meat, fish, eggs, dairy, honey and gelatine. All POAO will need to enter the UK via a terminal that has a border control post (BCP) designated for that type of commodity. Other requirements for import will depend on the level of risk posed by the goods.
High-risk POAO will need pre-notification, simplified health certificates, documentary checks and identity and physical checks at the border.
Medium-risk POAO will require pre-notification, simplified health certificates, documentary checks and risk-based identity and physical checks at the border.
Low-risk POAO will need a pre-notification data set and commercial documentation. They will not need health certification or routine physical border checks but there must be provision for any intelligence-led intervention therefore the goods must still enter via a BCP.
Read separate guidance on notifying enforcement authorities about POAO imports.
To export POAO, you will need a health certificate or other official documentation and to submit a pre-notification at least one working day in advance of arrival. Certain products will need to enter the EU via a suitable Border Control Post (BCP).
For further information about exporting POAO see section 2.2.3 of the Border with the European Union.
POAO under safeguard measures have import restrictions due to a disease outbreak or public health issue and so can be specific to a particular product, area and/or time period.
Read separate guidance about POAO under safeguard measures.
Products of plant origin
Requirements for the import of regulated plants and plant products will be based on their classification as high, medium or low-risk.
Read a list of plants and plant products and their classifications.
From April 2024 all high and medium-risk regulated plants and plant products will have to be imported into the UK via a terminal that has a suitably designated BCP or Inland Control Point.
High and medium-risk plants and plant products will require a phytosanitary certificate, pre-notification, documentary checks and risk-based physical inspection.
Low-risk plant and plant products will not normally require a phytosanitary certificate, pre-notification, documentary checks or physical inspection but will be subject to post import surveillance.
Read a list of unregulated plants and plant products.
These do not need to undergo any plant health controls.
All regulated plants and plant products exported from Great Britain to the EU are subject to EU import controls. They will require a phytosanitary certificate, pre-notification by the EU importer and may also need documentary, physical and identity checks, possibly at a BCP, on arrival. You are advised to check the specific requirements of the relevant country’s plant health authority.
Wood packaging material
Wood packaging material (including pallets and crates) needs to meet ISPM15 international standards for treatment and compliant marking for coming into Great Britain or going out to the EU.
Read separate guidance about wood packaging material for import and export.
Wine, beer, spirits
If you plan to regularly import alcohol into the UK from the EU, you have 3 options:
- apply for approval as a registered consignee
- use the services of a registered consignee to import it for you
- use the services of an authorised warehouse-keeper to receive the alcohol for you and store it in duty suspension in an approved excise warehouse
When the alcohol arrives in the UK, it becomes liable for UK excise duty. This does not need to be paid straightaway if it’s delivered to an excise warehouse or customs warehouse with a separate excise warehouse approval.
If you export excise duty-paid goods to the EU, you will need to submit an electronic customs export declaration via the Customs Declaration Service (CDS) or Customs Handling of Import and Export Freight (CHIEF) software.
Read more about using software to make customs declarations.
You may be able to recover the excise duty paid. If the customs approved area you are using does not have systems to automatically communicate to HMRC that the goods have left the country, you will have to provide proof to HMRC that the goods have left the UK.
If you export excise goods in duty suspension to the EU, you will need to submit an electronic customs export declaration. You will also need to use the Excise Movement and Control System (EMCS). If you are an authorised warehouse-keeper and/or registered consignor wanting to move duty-suspended excise goods you will have to register and enrol for ECMS.
The above information covers those goods regularly carried by rail which have special requirements for import into and/or export from the UK, based on the government’s current understanding of rail freight flows. A list of other types of goods with special requirements can be found in sections 1.2 and 2.2 of The Border with the European Union, followed by details of the requirements and also more detailed information on the goods described above.
Rail terminal operators receiving Channel Tunnel traffic
To be a location for importing or exporting goods, rail terminals must hold security and customs-related approvals to send/receive rail traffic from the Channel Tunnel and to clear customs for rail freight.
The security regime for rail freight travelling through the Channel Tunnel is determined by the Channel Tunnel Security Order 1994 (CTSO) article 33, Schedule 1. The CTSO only applies to exporting goods utilising the Channel Tunnel via international rail freight.
DfT is the relevant authority for issuing approvals under the CTSO.
Goods sent via international rail freight require one of the following security classifications.
1: Security approved Channel Tunnel freight forwarder (SACTFF)
Produces their own products/commodities on site. The goods which are ready for transport are recorded on a consignment document/manifest and security checked. They are then loaded into a freight container and security sealed. The freight details and security seal numbers are recorded on the consignment document. Once these processes have been done, the shipment and documents are verified and transported directly to Dollands Moor and onto a Freight shuttle.
2: Approved freight service operator (AFSO)
Does not produce their own products/commodities on site but collects loads or part loads from customers. The AFSO then carries out the same process as the SACTFF:
- records the details on a consignment document/manifest
- security checks and seals the goods with the security seal numbers recorded on the consignment document
Once the document is verified the goods can be exported.
Before SACTFF or AFSO approval is issued, premises where goods may be stored are subject to inspection by DfT compliance inspectors to ensure that it offers an appropriate level of security. The process of obtaining approval depends on the size of the site, its current security regime and how long it would take to implement any improvements in security, including setting up a personnel security management structure.
Approvals must be renewed every 3 years. Throughout this period, companies must comply with the conditions of their approval and may be subject to monitoring or inspection. Loads may be refused, and approval may be withdrawn should there be a failure to comply.
3: Directed rail freight terminal
Currently, these are DB Cargo at Dollands Moor, and WH Malcolm Rail Ltd at Daventry. These intermodal sites have enhanced security arrangements; staff and vehicles are subject to screening; passes are issued and patrols are undertaken of the restricted zones.
Contact the Land Transport Security Team at the Department for Transport for more details at RailISSLandTransportSecurity@dft.gov.uk.
Customs approved areas
In addition to being accredited as detailed in the paragraph on the CTSO, rail terminals also need to be fully approved as a customs approved area to clear imported or exported goods. Whereas CTSO accreditation focuses on the appropriate security of a rail terminal to despatch goods by rail through the Channel Tunnel, customs approved area status also requires a terminal to be a suitable location for government officials to check and, if necessary, secure goods from a customs perspective.
The site must:
- have adequate amenities
- be accessible and safe for government personnel
- provide suitable record keeping and customs control processes
Contact the Border Force National Frontier Approvals Unit (NFAU) for more details at nationalfrontierapprovalsunit@homeoffice.gov.uk.
Customs control models
As well as meeting the relevant requirements for security, record keeping and health and safety, to become a customs approved area, if receiving imported goods, applicants will need to decide what customs control models they want to use. The choice is between the (a) temporary storage or (b) pre-lodgement models and is a commercial decision for terminal operators. If neither temporary storage nor pre-lodgement models are appropriate, HMRC may consider bespoke arrangements.
The temporary storage model allows goods coming into GB to be stored at the rail terminal for up to 90 days before being declared to customs. Terminal operators will need to procure a temporary storage authorisation and have inventory linking in place. The NFAU issues the temporary storage authorisations.
The pre-lodgement model requires goods coming into GB to have a customs declaration submitted in advance of leaving the EU. The terminal operator using the pre-lodgement model must:
- ensure that goods do not arrive without pre-lodged declarations
- take reasonable steps to ensure those goods identified as needing checks are controlled upon arrival
The ‘reasonable steps’ may vary according to individual locations but will be specified in the customs approval.
In the circumstance that neither the temporary storage nor pre-lodgement models are appropriate, HMRC will work with rail terminal operators on possible alternative means of customs control via a bespoke model. The bespoke model involves agreeing with HMRC processes proportionate to the volume of traffic at that rail terminal so that goods are ‘arrived’ in HMRC systems within 3 hours of arrival and are customs cleared within 6 days.
More details on temporary storage and pre-lodgement models can be found in Section 1.1.3 of The Border with the European Union.
Moving rolling stock
The information above is for regular movements of goods between the UK and Europe. However, we recognise that certain movements of rolling stock, which are essential for the functioning of the UK railways, are one-off or very irregular movements that, for logistical reasons, need to arrive/leave from specific rail terminals that may not be a rail customs approved area.
There are, therefore, bespoke provisions, which have the force of law, for customs clearance of rolling stock. The rolling stock involved could be permanently imported or exported due to being bought or sold or could be temporarily imported or exported on lease or for maintenance and repair. These provisions only cover:
- trains
- yellow plant used in the maintenance/repair of the railways
- wagons
These provisions, commonly known as the ‘commissioners’ directions’, are included in the Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 and Notices made under the Customs (Export Duty) (EU Exit) Regulations 2019.
To receive or send something under this legislation, a terminal must first be put on the list in the public notice. The terminal operator should check whether the terminal is a customs approved area or is already on the list in the public notice. If neither applies, they should email both HMRC and DfT with details of the movement they want to make at:
If content, HMRC will arrange for the terminal to be added to the list and the movement can then proceed via a bespoke process only for the import or export of rolling stock under the commissioners’ direction. The movement must be carried out under the transit procedure, but an authorised consignor or consignee is not required.
Border Force in Dover will act as the office of departure and release the movement on NCTS for exports and will act as the office of destination and close the movement on NCTS for imports, regardless of where the movement starts or ends in Great Britain.
If a terminal is already a customs approved area, rolling stock can be imported or exported from the site just as with regular movements and the bespoke process should not be used.