Transit movements and Temporary Storage with Simplified Customs Declaration Process

Information about transit movements and Temporary Storage (TS) with Simplified Customs Declaration Process (SCDP).

Transit movements

How to end movements

There are 2 ways you can end transit movements.  

You can end the movement either:  

  • at the frontier at an Office of Destination - when the goods have arrived, at the same time as an arrived (and accepted) import declaration that covers the goods on the Transit Accompanying Document (TAD) has been made
  • by moving the goods to the authorised consignee location and ending the transit movement there at the same time as an arrived (and accepted) import declaration that covers the goods on the TAD has been made

Any procedure is allowable for the declaration following Transit, so both Simplified Declaration Process (SDP) and EIDR are permitted. The Transit or TAD Movement Reference Number (MRN) is required to be declared as a previous document reference on the declaration (Simplified Frontier Declaration (SFD) and corresponding Supplementary Declaration (SD) or entry in record and corresponding SD). Read Completion Instructions for DE 2/1 for more information.

Read Simplified Declaration Process for more information on SDP.

Read EIDR at the frontier for more information on EIDR import at frontier.

If an arrived (and accepted) import declaration is unavailable, a deemed temporary storage declaration is made with the TAD serving as the temporary storage declaration. You must keep this in your temporary storage stock account records. The Transit or TAD MRN is required to be declared as a previous document reference.   

Individual consignments on the TAD will need separate temporary storage declarations.

Each import declaration for the onward movement of the goods (for example, in free circulation) will need to be submitted: 

  • within 6 days of the transit goods entering temporary storage if the Authorised Consignee uses Authorised Consignee Temporary Storage (ACTS) 
  • within 90 days of the transit goods entering temporary storage if the Authorised Consignee uses an External Temporary Storage Facility (ETSF)

SDP or EIDR can be used for the import declaration removing goods from Temporary Storage (TS).

When the transit movement is closed, and the goods declared to another customs regime, for example, free circulation or TS, the financial guarantee is released. There is no requirement to pre-lodge the subsequent declaration to the onwards procedure.   

Read EIDR removals from temporary storage for more information on EIDR removals from TS.