2. Status of goods - Transit Manual Part II refers
About domestic status proof requirements and the status and process for fish.
Within the CTC, goods are either “Non-Union goods” (T1) or “Union goods” (T2). This section explains:
- what is required as proof of the (T1) GB domestic status
- when to use “TGB” in box 44 for GB domestic goods
- the status of fish caught by EU vessels and landed into GB. CTC process to move these to the EU and maintain their T2 status
- the process for UK fish landed into a CTC contracting party and use of the CTC to move fish to GB and maintain UK status
2.1.1 Goods of UK Domestic Status
Goods that are duty-paid in the UK and moving from one place in the UK to another, are described as “Domestic goods”.
Where these goods are exported to the EU or another CTC Contracting party, their status should be declared as ‘T1’ on the Transit document.
The exception to this is EU free circulation goods that are moving within NI, these will qualify as ‘T2’ goods. Some EU free circulation goods moving within NI may also qualify as ‘Domestic Goods’ if they are being moved into GB, but if they are moved into GB as Domestic goods then they will no longer qualify for T2 status.
If Domestic goods are being sent under Transit from one part of the UK to another, their status should be declared as ‘TGB’ in Box 44 in the produced documents/certificates of the Transit declaration. See section 2.6.3 for completion requirements.
2.1.2 Great Britain
In general, all goods within the customs territory of Great Britain shall be presumed to have the customs status of GB Domestic goods unless it is established that they are not GB Domestic goods. However, there are circumstances where in spite of this general rule the presumption of having the customs status of GB Domestic goods does not apply. Where proof is required, see section 2.3.
2.1.3 Northern Ireland
Only applicable in NI: In general, all goods within the customs territory of Northern Ireland shall be presumed to have the customs status of NI Domestic goods unless it is established that they are not NI Domestic goods. However, there are circumstances where in spite of this general rule the presumption of having the customs status of NI Domestic goods does not apply. Where proof is required, see section 2.3.
Exemption from Export Requirements
Goods of TGB Status travelling from GB to NI, or the other way around, are not leaving the UK. For this reason, an export declaration is not required. However, proof of status may be required. See 2.3 below.
2.1.4 Goods of European Union status
Where goods from an EU Member State are transhipped in the UK and sent to another EU Member State, UK Customs officers may be asked to confirm that the goods have retained their Union (T2) status. This can be done by authenticating a ‘T2’ declaration on a NCTS Transit declaration or ‘T2L’ declaration on a Proof of Union Status document. See the Transit Manual, Part II.
For goods re-exported via an EU Member State, use of the T1 procedure is optional.
Goods may travel under Temporary Admission relief arrangements where they remain under cover of the same Temporary Importation authorisation.
See this collection for further information.
Proof of domestic status will be required by customs where:
- goods of Domestic status leave and then re-enter the territory of the UK, whether Britain or Northern Ireland
- goods are brought into the UK and are still under customs supervision to determine their customs status
- goods are in temporary storage
- goods are placed under any of the Customs special procedures, with the exception of the internal Transit (a UK-to-UK movement), outward processing and the end-use procedures
- products of sea-fishing caught by a UK fishing vessel outside the customs territory of the UK, in waters other than the territorial waters of a third country are brought into the customs territory of the UK
Note: Status documents or rules cannot be used in respect of goods for which the export formalities have been completed or which have been placed under the inward processing procedure.
2.3.1 Proof of customs status of UK goods
Where it is necessary to provide evidence of the Domestic status of goods in free circulation in the UK the trader must demonstrate that the goods have been:
-
moved from one point to another within the UK and temporarily leave that territory by sea or air, or
-
moved from one point to another within the UK, through a territory outside the UK without being transhipped, and carried under cover of a single transport document issued in the UK, or
-
moved from one point to another within the UK, on a means of transport other than that onto which they were initially loaded, with a new transport document being issued, covering carriage from the territory outside the customs territory of the UK, provided that the new document is accompanied by a copy of the original single transport document
2.3.2 Goods carried on coastal vessels
Shipping service restricted to UK ports
Coastal vessels are those which carry goods of Domestic status from one port in Britain or Northern Ireland to another without calling at a non-UK port. Before any coasting ship departs from any port the commander must give a manifest to Customs listing the cargo. That manifest, when signed by a Customs officer, is the permission to proceed (transire - a customs document on which the cargo loaded on to a ship is listed, issued to prove that the goods listed on it have come from a home port rather than an overseas one. If any goods are not of GB duty-paid status, this must be clearly shown).
At the next port, the transire will be proof of domestic status of the goods.
Customs may grant a general transire for any coasting ship and its cargo.
If any coasting ship takes any goods on board at any place outside the United Kingdom or picks them up at sea, or except for some unavoidable reason, the ship calls at any place outside the United Kingdom or deviates from its voyage the commander of the ship must report that fact in writing to a Customs officer at the first port at which the ship arrives.
Shipments via ports in other countries
When a vessel carrying Domestic goods has called at a port outside the UK, or a free zone, the status of any Domestic goods on board will need to be proved when they are unloaded at any subsequent UK ports unless the ship’s papers show that the goods were not unloaded at the intermediate port.
Where goods are carried between two UK ports on a ship that does not operate a regular service, proof of Domestic status may also be required. See para. 5.4.
For export of excise goods which originated in the UK via a Common Transit territory, you must complete:
-
for export from GB a direct export declaration on the Customs Handling of Import and Export Freight (CHIEF) system or CDS. Note: CHIEF will no longer be available to make export declarations from 30 March 2024.
-
for export from NI only an indirect export declaration on CDS
-
a T1 CTC Transit declaration on the NCTS. The export declaration Movement Reference Number (MRN) is to be included in previous administrative references (Box 40). See section 2.6.3 for completion requirements.
As the UK EMCS excise procedure applies only to movements within the UK, for exports to or via a CTC Party, the common Transit procedure must be used to facilitate the movement of the goods across the border between the UK and the final common Transit country.
For further information on the excise procedures, see Notice 197a.
Declaring goods moved under transit
You can use transit to bring goods into a Freeport customs site, if the authorised consignee’s authorisation includes the site as an approved location.
Your Freeport customs site operator will need evidence of the transit movement, such as the Transit Accompanying Document.
When the goods arrive, the authorised consignee will request permission to end the transit movement and unload the goods.
Non-controlled goods
To move non-controlled goods into the Freeport customs site and use the Freeport customs special procedure, you’ll need to make a declaration by conduct. To do this, you’ll need to:
- have received the goods at your business premises in the Freeport customs site
- tell your Freeport customs site operator that you have received the goods
- make an entry into your commercial records
Details you’ll need to enter in your own records may include:
- the commodity code
- the customs procedure code
- your unique consignment reference, or appropriate commercial reference
- purchase and, if available, the sales invoice numbers
- the date and time of entry in records
- any Freeport customs site, warehousing or temporary storage stock account references
- the Freeport customs site or warehouse approval number
- a written description of the goods — so they are easy to identify
- customs value
- quantity of goods — for example, number of packages and items, net mass
- details of licensing requirements and licence numbers
- details of any supporting documents, including the serial numbers, where appropriate, needed before the goods can be released
- details of the person you’re representing if you are making a declaration on behalf of someone else
You will not have to submit a supplementary declaration.
Controlled goods
To move controlled goods into the customs site you will need to submit a full declaration using the Freeport procedure code in the declaration completion requirements for Great Britain. You can also use simplified customs declaration procedures if authorised to do so. There are some circumstances where this is not permitted — you should check when you are not permitted to use simplified customs declarations procedures.
2.6.1 Electronic procedure – Northern Ireland only
The European Commission system for electronic proof of Union Status are building a centralised EU system which will be available from 1 March 2024. Until then, please continue to use the print and post service.
2.6.2 Standard procedure – Northern Ireland only
The PoUS System will allow traders to request and obtain a proof of Union goods document electronically. Depending on the journey of the goods, the trader or a representative will need to upload the data contained within the T2L/T2LF documents.
Once the data has been uploaded, a Customs officer will view the information submitted and decide whether to endorse the request for proof of Union Status, ask for more information or reject the request. If the request is endorsed a Master Reference Number (MRN) is provided to the trader.
The digital system means that when the goods are presented at the office of destination a Customs officer will no longer require a paper based PoUS document to be presented. They will instead access the PoUS system with the MRN provided to them to view the endorsed PoUS document. Provided the goods match those declared in the data uploaded then no Customs duties or charges will be due.
2.6.3 How to request access to the PoUS system
If you are not an authorised issuer for PoUS purposes and need to have a PoUS declaration authenticated by UK Customs, you will need to register via HMRC for access to the system to then request endorsement via the EU portal.
You should email admin.uum@hmrc.gov.uk confirming you need to have a PoUS declaration authenticated. Please include your business address, Economic Operator Registration Information (EU or XI EORI), name and email address.
We will contact you to provide you with log in credentials for you to register on the EU Portal.
Further information can be found on the GOV.UK website.
2.6.4 Retroactive PoUS declaration
A retroactive PoUS declaration cannot be issued.
Authorised Issuers (AI) (referred to as ACP on EU systems) is restricted to Northern Ireland and may be approved to authenticate PoUS declarations, which means that a Customs officer will not need to endorse the request for PoUS and an MRN will automatically be provided when the Authorised Issuer submits the T2L/F data onto the system.
In order to become an AI the trader must meet the following conditions:
- the applicant must have an economic operator’s registration and identification (EORI) number (XI or EU)
- they are established in the EU, including NI
- the person concerned has not committed any serious or repeated offences prohibited by customs or tax legislation
- the competent customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned
- the person concerned keeps records which enable the customs authorities to carry out effective controls
Or you have been granted the status of AEO established in Northern Ireland in accordance with Article 38 of the Code, the conditions above are deemed to be fulfilled.
How to apply to be an Authorised Issuer
If you meet the above conditions and would like to apply to become an Authorised Issuer email admin.uum@hmrc.gov.uk. Please include your business address, Economic Operator Registration Information (EU or XI EORI), name and email address.
- You must initially request (via HMRC) access to the Trader Portal (TP) (as described above).
- HMRC will issue temporary log in credentials via UUM to the TP.
- You log in, validate and update your credentials and you will be able to access the EU CDMS system.
- You upload the application data into the relevant screen for AI applications (ACP).
- You receive your decision and, if appropriate, the new authorisation number.
If HMRC confirm your eligibility, we will contact you to provide you with log in credentials for you to register on UUM. UUM acts as a gateway for access to EU systems, including the new PoUS digital service. If you are already registered on the UUM you will still need to send the required proofs of eligibility to admin.uum@hmrc.gov.uk.
2.7.1 Business continuity procedure – Union status documents
Authorised issuers may be approved to authenticate their own status declarations, using the EU portal.
Union Transit procedures do not generally apply to postal packages if they are accompanied by the prescribed postal documents.
Goods posted in the UK for delivery to another EU Member State will be treated as if they are in free circulation unless the package or accompanying documents bear a yellow label (UK Form C1130 if posted to another EU Member State, UK form C1130ST if posted to one of the special territories).
If a package bearing a yellow label also contains Union goods, a PoUS declaration will be required for those goods. The PoUS declaration may be sent separately to the addressee for production to Customs or a document may be enclosed in the package. In the latter case, the sender must clearly mark the exterior of the package to show that T2L documents are enclosed.
This procedure does not apply to goods sent by post to a common transit country. However, any Union goods sent to these countries for onward transmission to another EU Member State must be covered by a PoUS declaration.
Where a consignment from a country outside the EU or from a special territory is diverted in the UK, either on receipt by the postal authority or after delivery, a yellow label must be attached if the package is re-addressed to a destination in the EU or one of the special territories.
The proof of customs status of Union products of sea fishing caught by EU fishing vessels is provided by a printout of the fishing logbook.
With effect from 1 May 2016, the proof of status is provided by a print-out of the fishing logbook instead of the Form T2M. The completed fishing logbook, a landing declaration, transhipment declaration and vessel monitoring data, as appropriate, must be presented to Customs at the EU port where the catch is landed to prove that the fish were caught in EU waters and are in free circulation.
However, use of the electronic logbook will not be obligatory for vessels of not more than 15 metres.
UK Customs may waive the requirement for a declaration for catches landed in the UK by the EU fishing vessel which made the catch, provided:
-
Customs have no doubt about the origin of the products and/or the catch
-
the Master of the vessel has submitted the necessary landing declaration as required by Article 8(1) of Council Regulation (EEC) 2847/93
These procedures affect only fishing vessels registered in the UK. Local arrangements apply in respect of vessels registered in the Isle of Man and the Channel Islands.
2.9.1 Review of the procedure to provide Proof of Union Status of fish caught in EU waters
The procedure to provide proof of Union status by means of an electronic logbook is currently under review. Further information on electronic declarations will be provided as it becomes available.