Guidance

December 2023 — Transit Policy Simplifications

Updated 4 April 2024

Transit policy simplifications

Following extensive engagement with businesses, the government has announced three improvements to the transit process to make it simpler, cheaper and more accessible.

The following information will also be published in the Transit Manual Supplement.

Modernising the unloading rules

Authorised consignees are no longer required to physically unload goods at their approved locations to end a transit movement, providing the movement originated at an authorised consignor’s approved location and the goods were moved under a seal.

Simplifying the requirements for ship stores

We have removed the requirement to submit an export declaration when goods under transit are loaded onto ships, trains or planes for use or consumption on board, providing evidence of the goods leaving UK is retained.

Digitising aspects of the authorised consignor process

As part of the Modernising Authorisations project, in 2024 the government will introduce a simple digital process to allow authorised consignors to quickly and easily add a client’s premises to their authorisation, to start transit movements from these locations.

This process will make clear the terms and conditions that will apply to these locations. Further information on this will be published in 2024.

How to use the revised unloading checks for authorised consignees

From 7 December 2023 the unloading requirements are being revised, which means that under certain conditions, unloading goods will not be required to end a transit movement.

Once the ‘Unloading Permission’ message has been received, the authorised consignee is normally required to unload the goods from the vehicle before completing the electronic ‘Unloading Remarks’ message.

The conditions that must be met to remove the requirement to unload goods are that the:

• movement started at an authorised consignor location 

• goods have been sealed with an ISO17712 compliant seal 

• seal number has been input to the New Computerised Transit System (NCTS) box 31 by the authorised consignor at the point of departure

If all these conditions have been met then the authorised consignee can end the transit movement by checking that the seal is present and intact, rather than having to unload all the goods from the vehicle.

Steps that must be followed when the goods arrive at the authorised consignee premises

Once permission has been received to unload the goods, rather than unloading the goods the seal must be checked that it is present and has not been tampered with.

Where the seal is present and intact, the authorised consignee must complete the ‘Unloading Remarks’ message in NCTS with the following text — ‘seal (number) present and intact, goods not unloaded.’

Where the seal is not present or has been tampered with, the goods must be unloaded and checked in the normal way with any discrepancies reported.

Keep evidence that the seal has been checked by taking a photograph of the seal while on the vehicle before it is broken, this must be kept in your books and records for the remaining year, then a further 3 full years.

In addition to these conditions, there are 2 more circumstances that would remove the need to unload the goods.

If your goods:

• are on a flatbed and unable to be sealed, you may conduct a visual inspection with the goods in place. If no discrepancies are found, the unloading comments should be updated with ‘Goods visually inspected, and goods not unloaded’
• have been opened and resealed by a Customs Authority in the country of departure or the UK, you can still use this procedure if the new seal number is updated on the transit declaration and present on arrival to your authorised consignee premises. If your movement is selected for examination at the authorised consignee premises, you must not break the seal before the arrival of compliance officers — if there are any problems with the seal, then you will need to unload the goods to complete the checks in the normal way

This relaxation will apply to movements that are destined for onward movement to a final point of destination after the transit movement has been discharged at the consignee’s premises, but it cannot be used for groupage loads.

Ships, Aircraft and Rail stores and spares

Definition

Stores are goods loaded on ships, aircraft or rail for journeys where the goods are consumed or used while on board, rather than for UK domestic use or consumption or resale for export to another customs territory.

Stores can be split into the following three categories:

• capital goods — goods affixed onto the actual vessel as part of running and maintenance, for example spare propellers, parts or fuel
• provisions for use on board — for example appliances, furniture or uniform
• goods that may be sold or consumed onboard as retail or to crew — for example food, alcohol or commodities for purchase

Process

For onward movement of goods to the stores will be exempt from the export provisions, removing the requirement to submit an export declaration or an exit summary declaration. To gain the export exemption the following processes must be followed.

Standard transit movements

For standard transit movements:

• the holder of the procedure, carrier or recipient of the goods must email the office of destination to pre-notify them when the goods will be coming into the UK under transit for use as stores and that the movement will need discharging — if Border Force do not wish to control the goods, the holder of the procedure will receive permission to move goods to the required location for unloading from the vehicle and loading to stores

• the transit accompanying document (TAD) must be stamped, signed and dated by the master of the vessel, captain of flight, or responsible officer of the train and must be retained as evidence of the export exemption for three years — the stamped TAD must then be returned to the Border Force office of destination within 3 days of the goods being loaded on to the stores for the transit movement to be closed

Simplified transit movements

The authorised consignee ends the transit movement in the normal way.

The TAD must be stamped, signed and dated by the master of the vessel, captain of flight or responsible officer of the train and must be retained as evidence of the export exemption for three years.