1. Introduction
About the guidance and other aspects of this Transit Manual Supplement
This supplement provides guidance for both UK Customs (HMRC and Border Force) and traders. Unless specified it applies to GB and NI. Where there are differences between GB and NI these have been separated under the specific sections.
It supplements the Transit Manual by providing additional information were deemed necessary and is drafted from the UK perspective. There are additional guidance notes published on Gov.uk including The Border Target Operating Model
It should not be read in isolation.
For the purposes of this guidance, the Common Transit Convention will be referred to as the CTC. The Union Customs Code (EU Reg. 952/13) will be referred to as “the Code”.
Transit procedures in the UK are be governed by the following Regulations:
1.2.1 The UK legislation applicable to Common/Union Transit
Read all relevant legislation
The EU / Common Transit regulations referred to do not include the provision of sanctions against persons or companies who fail to observe the legal provisions. Such sanctions are provided in each participating country through the enactment of national legislation.
1.2.2 The CTC Transit Manual
The Common Transit Convention (CTC) is an international facilitation that allows for streamlined customs arrangements to help facilitate the flow of goods, minimising the cost of administrations and reducing delays at borders. It allows for the movement of goods under duty suspense between and through contracting parties. A list can be found within CTC Contracting countries
Traders and customs authorities in all of the countries involved need to know how traders and customs authorities in the other contributing countries will operate the procedure. For this reason, customs authorities in all of the CTC contracting parties co-operated in the drafting of the “Transit Manual”. This document is intended to take preference over all national guidance. All amendments to the Transit Manual are agreed by the joint EU/CTC committee.
This supplement should be regarded as an addition to the Transit Manual and not a replacement for it. The Transit Manual can be found on this page Union and Common Transit - European Commission (europa.eu)
For goods departing the UK:
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the goods, the Transit declaration, Proof of customs status declaration or Additional Control declaration are correctly presented [or made available] at the Office of Departure or another designated place,
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the Transit declaration, the Proof of customs status or the Additional Control declaration is appropriate, correctly completed and authenticated,
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enquiry action is initiated within legal timescales.
For goods arriving in the UK:
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The goods and the Transit declaration must be either presented to Office of Transit upon entry or digital Office of Transit functions have been carried out before arrival at UK port.
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the goods, the Transit declaration, Proof of customs status document or Additional Control declaration are correctly presented at the Office of Destination or another designated place,
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the goods are of the same quantity, description, and status as those on the declaration,
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the goods are accompanied by the appropriate documentation, which is correctly completed,
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the Transit procedure is ended and discharged within the set timescale,
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enquiries from EU Member States and common transit countries are actioned and returned within legal timescales.
1.4.1 The Central Community Transit Office (CCTO):
The CCTO is responsible for ensuring correct and timely action in relation to:
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(a) enquiries and verifications to/from EU Member States and other common Transit countries,
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(b) general Customs and trade enquiries on the operation of the electronic Transit System (NCTS),
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(c) updates to the NCTS standing data,
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(d) updates to the Specimen Management System (SMS) on lost, forged or stolen Transit stamps, seals and guarantee certificates and dissemination of information to regional officers,
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(e) notifications to holders of the Transit procedure/carriers and guarantors when Transit movements are not ended or discharged correctly,
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(f) authorisations (including authorised consignor/consignee), control and review of Transit, Proof of customs status, and TIR simplifications approved in the UK,
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(g) approval of Transit air simplifications applied for in EU Member States and common Transit countries and requests by a rail operator to use the simplified procedure for rail traffic,
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(h) discharge of movements and resolution of irregularities relating to goods moved under the air simplifications,
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(i) the identification of fraudulent Transit operations,
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(j) providing advice to staff at local offices on the operation of transit procedures,
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(k) enquiries and verifications relating to goods moved under the NATO 302 procedure.
The CCTO Helpdesk can be contacted at:
BT-CCTO HM Revenue and Custom
Salford
BX9 1EH
Telephone: 0300 322 7095
E-mail NCTS.helpdesk@hmrc.gov.uk
1.4.2 HMRC Borders & Trade Group
Borders & Trade Group provides the UK policy and operations framework for Transit and Customs status of goods, including:
- representing the UK at international meetings
- dealing with Parliamentary aspects of Transit and Customs status of goods policy including ministerial briefing/ correspondence and Parliamentary questions
- monitoring the implementation and effectiveness of policies
- liaising with and providing timely and relevant Transit information to the trade and customs operational staff
- formulating/revising assurance/operational practices
- drafting and updating Transit training material and guidance
The roles and responsibilities of the officers at offices of departure, Transit and destination in all CTC contracting parties are described in the Transit Manual Part IV.
1.4.3 HMRC’s Transit Unit of Expertise (UofE)
The Transit Unit of Expertise provide help and advice to HMRC, Border Force and the trade on Common Transit procedures and the interpretation of guidance and legislation
The Transit UofE can be contacted on: Transituofe@hmrc.gov.uk
The NCTS is mandatory for the majority of Transit movements within EU and common Transit countries. Paper Transit documents are only accepted from private travellers (with goods in excess of allowances) and during the business continuity procedure - see section 6.1.2.
It is a legal requirement for economic operators to retain records of their customs activities for a minimum of four years for import and export purposes and a minimum of six years for VAT and excise purposes. Proof of Customs Status documentation must be retained for a minimum of two years. The information must be stored in such a way that Customs can easily be satisfied that all imports and exports, are being correctly declared and accounted for.
The “list of authorised customs offices for Common/Union Transit operations” is held on a database: Customs Office List (COL)
To understand where the locations that will offer Transit in the UK are please visit the UK Customs Office List