7. Additional Control Procedures (formerly T5)
Explains the additional control declaration that customs and other authorities use to apply extra control over some goods.
This section explains the additional control declaration that customs and other authorities use to apply extra control over some goods.
- a) The T5 control document has been withdrawn. Some of the UK Government Departments that used the T5 Control Document in the past have introduced their own replacement procedures. You should check the appropriate website.
- b) The Additional Control declaration is not a Transit procedure. It is a separate procedure that customs or other authorities use to apply extra control over particular goods. These include:
- transfers of certain conditional relief goods that have been entered to free circulation
- goods subject to repayment or remission of duty - see refunds and waivers on customs debt for further information
- goods for a prescribed purpose or destination - such as the transfer of end use goods; see UK Trade Tariff: end-use relief on goods used for a prescribed use
- transfers of certain Animal Products in certain circumstances from a Border Control Post to free zones, warehouses or ships stores
- c) All goods entered on an additional control declaration must be:
- loaded on a single means of transport
- carried from a single Office of Departure
- intended for a single consignee
- entered for the same use and/or destination
Any person who makes an additional control declaration is required to put the goods to the declared use and/or dispatch the goods to the declared destination. That person will be liable in the event of the misuse of the additional control procedure by any person.
Before goods benefiting from certain reliefs can be lent, hired out or transferred, the person concerned must obtain permission from the National Import Reliefs Unit (NIRU).
The relief goods concerned are:
- goods imported by charities
- scientific instruments
- donated medical equipment
- exhibits for museums and galleries
- non-UN produced visual and auditory materials
- goods for disabled people
- goods for examination, analysis or test
- capital goods
If any of the above relief goods are transferred to a CTC country state in continuance of the particular relief concerned, the Additional Control procedures must be used. A ‘T1’ declaration on the SAD is used for this purpose, even if the goods are in free circulation.
The general rules are as follows:
- Where the UK is the country of dispatch, the declaration must be completed in English; however, the destination country may require a translation.
- Where appropriate, the declarant must complete the declaration in duplicate, ensuring that the correct address for return of the form is entered.
- Each form must bear a signature on the original and on the copy unless the declarant is authorised to make out his forms using an integrated electronic or automatic data processing system.
If one of the following occurs whilst the goods are en route to the Office of Destination the carrier must enter the details of the incident on the control declaration (and box 56 of the TAD/business continuity declaration if the goods are moving under CTC Transit) and present the goods and the documentation at the nearest customs office:
- seals are broken for reasons beyond the trader’s control
- goods are transferred from one means of transport to another; any transfer must be done under customs supervision unless authorised by customs to make the transfer without customs supervision
- in the event of imminent danger necessitating immediate partial or complete unloading of the goods
- in the event of any incident or accident that affects the declarant’s or carrier’s ability to comply with their obligations
When Customs are satisfied that the operation may proceed, they will endorse the TAD in box G and also the control declaration.
7.5.1 Office of Departure
Where the goods are moving under CTC Transit, box 44 of the Transit declaration must bear a reference to the control declaration and the control declaration must bear a reference to the Transit declaration (MRN).
The holder of the CTC Transit procedure must present the control declaration and, if appropriate, any control declaration continuation sheets/loading lists, the TAD (or business continuity declaration) and the goods to Customs at an Office of Departure.
Customs may control the goods before registering and authenticating the appropriate box of the control declaration. Customs will, if appropriate, retain the copy control declaration and copy continuation sheets/loading lists and return the remaining documentation to the holder of the procedure. This must accompany the goods to the Office of Destination.
7.5.2 Office of Destination
Where goods covered by a control declaration moving under CTC Transit are bound for a non-UK destination, the goods and documentation must be presented and certified at the Office of Destination immediately before the goods leave the UK or at the designated premises of an authorised consignee.
The holder of the procedure/carrier must present the goods together with the TAD and quoting the control declaration identifying number. Where the goods and TAD are presented to Customs, they will issue a receipt to the holder of the procedure/carrier on request (Form TC11- UK Form C1129). The form of the receipt must conform to the specimen TC11 in Appendix III, Annex B10 to the Convention/Annex 72-03 IA (one can now be found in Annex B of Notices under the Customs Transit Procedures (EU Exit) Regulations 2018. However, the receipt must be completed by the holder of the procedure/carrier before presentation to Customs.
The Office of Destination will control the arrival and, if the results are satisfactory, annotate the control declaration and (where the office is also the Office of Destination for the CTC Transit movement) end the CTC Transit movement electronically on the NCTS. A copy of the authenticated control declaration will be sent to the CCTO. If the control results from the Office of Destination are satisfactory, Customs will then discharge the CTC Transit operation.