Guidance

Moving goods out of Great Britain using transit: step by step

How to start your movement, what to do while the goods are moving and what to do when they reach their destination.

Applies to England, Scotland and Wales

The steps you need to take are different depending on whether your movement is starting from:

  • authorised consignor premises
  • an office of departure

Before your movement starts

You must:

  • plan your route
  • check if you need to make an export declaration
  • check what to include on your transit declaration

You should check how to prepare to move goods out of Great Britain using transit.

If the goods are departing from authorised consignor premises

Before the goods leave:

  1. Get information about your haulier for your records.

  2. Make an export declaration. If you’ve used entry in the declarant’s records for the export, you’ll need to make an exit summary declaration separately.

  3. Load the goods, seal the doors (where appropriate), and note the seal number on the New Computerised Transit System (NCTS).

  4. Make a transit declaration and include the export declaration reference number.

  5. Wait for clearance from HMRC.

  6. Print the transit accompanying document (TAD) at your premises.

  7. Pass the transit accompanying document (TAD), the Declaration Unique Consignment Reference (DUCR), if required, and other relevant information about your goods to your haulier.

  8. Tell your haulier to begin their journey.

The TAD will include your transit movement reference number which you need when using transit to move your goods.

If the goods are not cleared by HMRC to leave, you’ll need to keep the vehicle at your premises until HMRC arrive to inspect it.

If the goods are departing from an office of departure

Before the goods leave:

  1. Get information about your haulier for your records.

  2. Make an export declaration. If you’ve used entry in the declarant’s records for the export, you’ll need to make an exit summary declaration separately.

  3. Load the goods, seal the doors (where appropriate), and note the seal number on New Computerised Transit System (NCTS).

  4. Make a transit declaration and include the export declaration reference number.

After you’ve submitted your transit declaration

Give your haulier:

  • details about the goods
  • the local reference number (LRN)
  • either the export declaration references or a Master Unique Consignment Reference (MUCR), you have generated

Depending on the movement you’re making, tell the haulier to take the goods to one of the following:

  • the inland border facility (IBF)
  • a port’s designated customs checking facility
  • an office of departure

Locations that need an arrived export declaration

If the goods are leaving from a location that needs an export declaration to be submitted as ‘arrived’, you’ll need to:

  1. Give all the export declaration references to the haulier so they can create a goods movement reference, or include them in a Master Unique Consignment Reference (MUCR) and give a paper copy to the haulier.

  2. Submit the documents HMRC will tell you to send to the National Clearance Hub before the goods leave your premises, if the declaration has been chosen for a documentary check.

  3. Tell the haulier to take the goods to an inland border facility or a port’s designated customs facility to be checked, if the declaration has been chosen for an inspection.

While the goods are moving

  1. Check the movement of your goods in New Computerised Transit System (NCTS).

  2. Check and respond to any New Computerised Transit System (NCTS) messages.

If an incident occurs, you or the haulier must contact the customs authority in that country.

If your haulier diverts from a planned office of transit

You must tell the haulier to present your goods with all accompanying documents to each office of transit listed on the transit declaration.

If your haulier diverts to a different office of transit, they should still be able to process the movement and allow entry. However, if you or customs set a fixed route or ‘prescribed itinerary restriction’ on the original declaration, the other office of transit may:

  • refuse to allow the movement to cross the frontier
  • direct it back to the declared office of transit or destination

When your goods reach the country they’re going to

Your haulier must first present your goods and accompanying documents at an office of transit.

To end the transit movement they must then proceed to either:

You should:

  1. Check the movement has ended on New Computerised Transit System (NCTS) and your guarantee has been released.

  2. Ask the haulier to get a receipt from the customs office or consignee.

  3. Keep records of your movement.

If your movement is ending at an office of destination in Northern Ireland

You must notify Border force of planned arrivalsbefore the goods arrive.

If the goods have not been delivered to customs at their destination

HMRC will contact you within 7 days of the date when the goods should have arrived.

Releasing your guarantee

Your guarantee will be released when your transit movement is discharged. This will only take place once customs at your destination are satisfied that all:

  • goods have arrived
  • transit requirements have been met

If the transit movement is not ended correctly this will delay the release of your guarantee and could result in:

  • payment of fines
  • additional duties

More information

You can find more information on moving your goods out of Great Britain in the Transit Manual Supplement.

Published 10 September 2021
Last updated 1 August 2023 + show all updates
  1. References to Border Force has been changed to HMRC, and Declaration Unique Consignment Reference (if required) added to what you need to pass to your haulier.

  2. A link has been added to 'Preparing to move your goods out of Great Britain using transit'. New sections covering 'If your haulier diverts from a planned office of transit' and 'Releasing your guarantee' have also been added. Guidance for hauliers has been moved to 'Transporting goods out of the UK under transit: step by step'.

  3. Guidance has been updated about what you'll need to do if the goods are departing from an office of departure, or if you’re a haulier departing from an office of departure, and the goods are leaving from a location that needs an export declaration to be submitted as arrived.

  4. First published.