Guidance

Preparing to move your goods out of Northern Ireland using transit

How to plan your route and make declarations if your transit movement is starting in Northern Ireland.

From:
HM Revenue & Customs
Published
19 January 2023

Applies to Northern Ireland

Before moving your goods

  1. Plan your route.

  2. Check if you need to make an export declaration.

  3. Work out the status of your goods.

  4. Submit your transit declaration on the New Computerised Transit System (NCTS).

You should also check how to set up your business to move goods out of the UK using transit.

Planning your route

You must plan your route so that you can:

  • get information you need to make your transit declaration
  • give your haulier the information they need to transport the goods to their destination

Making an export declaration

You must make an export declaration if your goods are duty paid when they enter transit and are either going to an office of destination:

  • outside of the EU
  • in the EU but being exported outside of the EU once your transit movement has ended

This includes goods that are being moved from Northern Ireland to Great Britain (England, Scotland and Wales), if you choose to move them using transit.

If you’re moving goods between Northern Ireland and Great Britain

Check if the Trader Support Service can help you with your export declaration.

Working out the status of your goods

You must work out the status of your goods to include the information on your transit declaration.

Goods that are put into transit in Northern Ireland are T2 status if they are Union goods going to:

  • an EU member state
  • San Marino or Andorra (industrial goods only)

Goods are T2F status if they are Union goods put into transit in Northern Ireland and they are going to EU special territories.

All other movements will have T1 status.

You should check how to work out the status of your goods in Section 2 of the Transit Manual Supplement.

Union goods

Union goods are goods that are in free circulation within the EU. Union goods are sometimes known as T2 goods for transit purposes. Your goods will be Union goods if they are made in the EU:

  • from EU materials
  • from materials from outside the EU, but you’ve paid EU duties on them

Northern Ireland goods will be classified as Union goods for customs and transit purposes if they are made:

  • in Northern Ireland from EU or UK materials
  • in Northern Ireland from materials from outside the EU or UK, but you have paid EU duties on them
  • outside Northern Ireland or the EU, but you have paid the EU duties on them

Goods under duty suspense before entering transit

T1 status applies to goods that are under duty suspense before they enter a transit movement in Northern Ireland.

UK or EU duties could be suspended on goods in Northern Ireland which have:

  • not been made in the EU or Northern Ireland
  • have been made in the EU or Northern Ireland but used materials from outside the EU or Northern Ireland

Any goods under duty suspense must be stored under customs supervision until either the duties are paid or the goods are moved out of the Northern Ireland or the EU using transit. You can store your goods in:

Completing your transit declaration

Before you start a transit movement, you must complete a transit declaration.

What you’ll need

To fill in the transit declaration, you’ll need:

  • your Economic Operator Registration and Identification (EORI) number
  • the status of your goods
  • your local reference number (a unique number less than 22 characters that you create yourself)
  • your guarantee reference number
  • the estimated time it will take for your goods to reach the office of destination, this can be no more than 14 days
  • the master reference number from either:
    • your UK export declaration — if you need to submit one
    • from the previous declaration for the goods — if you have one

You’ll also need the reference numbers for:

  • the office of departure or authorised consignor
  • all offices of transit your goods will pass through
  • the office of destination or authorised consignee

Offices of transit

You must include an office of transit for each customs area your goods will enter.

This includes goods moving from Northern Ireland to Great Britain.

Finding your reference numbers

You can check reference numbers for offices of departure, transit and destination.

If you’re using an authorised consignor or consignee they will give you their reference number.

Submitting your transit declaration

You must submit your transit declaration into the XI New Computerised Transit System (NCTS). You can do this using either:

All transit movements which require safety and security data in Northern Ireland will need to submit an exit summary declaration.

NCTS for Northern Ireland movements

XI NCTS is only used in Northern Ireland. It will only accept departure and arrival declarations for transit offices located in Northern Ireland.

It does not accept departure and arrival declarations for transit offices located in:

  • Great Britain
  • the Crown Dependencies (Channel Islands and Isle of Man)

The submission channel for Northern Ireland departure and arrival notifications is by software only. Your software must be able to interact with NCTS using either email or XML.

You can still start and end movements in Great Britain using either the free to use web portal or a software package to interact with NCTS. This includes goods that originate in Northern Ireland and are moved to Great Britain under unfettered access.

What you need to do next

Find out how to move your goods out of Northern Ireland: step by step.

Published 19 January 2023
Contents

Related content