Guidance

Check if you can use your premises to start or end transit movements

Find out more about getting authorised consignor or consignee status to start or end transit movements at your own premises.

From:
HM Revenue & Customs
Published
17 September 2019
Last updated
19 January 2023 — See all updates

If you regularly move goods using transit, you can apply to HMRC to use your own premises rather than a customs office.

You can apply to:

  • start movements as an authorised consignor
  • end movements as an authorised consignee

Types of premises you can use

As well as your own premises, you can also use locations which are not owned or operated by you.

These locations can include:

  • a client or customer’s premises
  • an agent’s premises
  • premises operated by a third-party service provider

You must have permission to use each location.

You must also make sure you can:

  • control the goods at that location
  • provide suitable and safe access and facilities for customs officials to carry out inspections of the goods

Starting transit movements from your premises or a customs facility

You’ll need to apply for authorised consignor status to start transit movements from your premises.

You can also apply to use an approved customs facility such as a:

  • warehouse
  • designated export place
  • temporary storage facility

As an authorised consignor, you’ll be able to:

  • declare goods without presenting them at the customs office
  • print the transit accompanying document (TAD) and (where applicable) the list of items, at the consignor’s premises
  • remove goods under customs control directly from their authorised location

Check if you can apply for a guarantee waiver

You can check if you can apply for a guarantee waiver of 50%, 70%, or 100% of the guarantee reference amount. This can reduce the amount your guarantor needs to provide depending on your circumstances.

If you have Authorised Economic Operator (C) status

You qualify to get approval for a 100% waiver.

Ending transit movements at your premises

You’ll need to apply for authorised consignee status to end the movement of goods at your own premises.

As an authorised consignee you’ll be able to:

  • receive goods without needing to present the goods and transit accompanying document (TAD) at a customs office
  • send your arrival notification message to the relevant office electronically
  • receive automatic permission to unload the goods (if the goods are not subject to further controls or customs inspections)

You must have an approved temporary storage facility at the location where you want to operate as an authorised consignee.

Approved temporary storage facilities

The location needs to be either:

If you already have an approved external temporary storage facility and you want it to be an authorised consignee location, you’ll need to apply for authorised consignee status to end transit movements there.

You cannot operate an authorised consignee temporary storage facility and an external temporary storage facility at the same location.

If your temporary storage facility is in Northern Ireland, you’ll need a customs comprehensive guarantee.

If the temporary storage facility is in Great Britain (England, Scotland and Wales)

You’ll only need a customs comprehensive guarantee if HMRC tell you need one after you apply.

What to do next

Apply for authorised consignor or consignee status.

If you are already authorised

You can apply to add a new location to your existing authorisation.

Published 17 September 2019
Last updated 19 January 2023 + show all updates

  1. Guidance on adding a location to an existing authorisation has been moved to 'Apply to add a location to a consignor or consignee authorisation'.

  2. Information has been updated about applying to add locations to your consignee authorisation.

  3. New information about applying to add locations has been added to the section 'Get permission to add locations to your authorisation'.

  4. This page has been updated because the Brexit transition period has ended.

  5. Information has been added about how to get permission to add locations to your authorisation and also how to get consignee authorisation for your temporary storage facility.

  6. First published.

Contents

Part of Get UK customs clearance when importing goods into the UK: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps to get your goods for import through UK customs if you’re managing the process yourself.

    Getting customs clearance is complicated. You can hire a transporter or customs agent to make the import declaration and get your goods through UK customs.

    1. Hire someone to deal with customs for you

    Your business must be ready to import the goods before you can get customs clearance.

    1. Find out about importing goods into the UK
    1. Check if you need to make an import declaration

  2. Step 2 Set up your business for making import declarations

    You need an EORI number that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI that does not start with GB.

    If you move goods to or from Northern Ireland you may need one that starts with XI.

    1. Get an EORI number

    Depending on where you're moving goods, you need to be registered on the right systems and have compatible software to make declarations.

    1. Check what systems and software you need to make declarations

  3. Step 3 Check if you can make the customs process quicker

    There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.

    1. Find out about using simplified declaration procedures
    2. Check if Authorised Economic Operator status is right for you

    If you're importing goods from the EU to England, Scotland or Wales (Great Britain) you might be able to delay making a declaration for up to 6 months.

    1. Check if you can declare your goods later if you're importing goods from the EU

    If you regularly import goods using Common Transit, you can apply to start movements of goods at your own premises.

    1. You are currently viewing: Check if consignee status is right for your business

  4. Step 4 Register to import goods with restrictions

    You need to register as an importer if you import things like plant or animal products, high-risk food or feed, medicines, textiles, chemicals or firearms.

    Register to import:

  5. Step 5 Check if you need a licence or certificate for your goods

    There are special rules and you may need to get licences or certificates if you are importing any of the following:

  6. and Check the labelling, marking and marketing rules

    1. Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods

  7. Step 6 Arrange for the goods to be inspected

    If you import things like plant or animal products, you need to choose a place where the goods can be inspected. This needs to happen before they’re allowed through the UK border.

    1. Find an inspection point for animals and animal products
    2. Find an inspection point for plants, plant products, seeds and wood
    3. Find an inspection point for high risk food and feed that is not of animal origin
    4. Find an inspection point for endangered species, or products made from endangered plants or animals

    You need to let the inspection point know when the goods are arriving. You might have to pay a fee for the inspection.

  8. Step 7 Submit and manage the import declaration

    1. Find out how to submit import declarations
    2. Find out how to change or cancel an import declaration

    If you're importing goods from the EU to England, Scotland or Wales (Great Britain) you might be able to delay making a declaration for up to 6 months.

    1. Check if you can declare your goods later to make the importing process quicker

  9. Step 8 Pay VAT and duty

    HMRC will tell you how much to pay after you submit the declaration.

    1. Find out how and when to pay VAT and duty

  10. Step 9 Get the goods released if they're held up at the border

    The goods may be held at the border if, for example:

    • you have not paid the right amount of duty or VAT
    • you do not have the right import licences for the goods or business
    • they did not pass inspection
    • they've been combined with a shipment that has been held up

    If this happens you will be told why.

    1. Contact the National Clearance Hub to get help