Guidance

Get ready to move goods between or through common transit countries including the EU

Find out what you need to make it easier and quicker to move goods by using the Common Transit Convention (CTC).

When you move goods between or through EU and common transit countries you can use the Common Transit Convention (CTC). This will allow you to:

  • move your goods quicker because customs declarations are not required at each border crossing
  • only pay customs duties when the goods reach their final destination
  • complete some customs procedures away from the border

What you’ll need

You’ll need:

If you are exporting goods you will also need:

When moving goods you can:

Getting a guarantee

When exporting goods you will need a guarantee in place to cover customs or import VAT duties while your goods are being moved. Your guarantee can be:

Contact your bank or other financial institution in advance to make sure your guarantee will be set up before you move your goods.

Using your own premises to send or receive goods

If you’re regularly moving goods using the Common Transit Convention, you can apply for authorised consignor or consignee status. This will allow you to start or end transit at your own premises rather than at a customs office.

You can apply for both authorised consignor and consignee status.

Find out how to move goods under the Common Transit Convention.

Published 12 August 2019
  1. Step 1 Make sure your business has an EORI number that starts with GB

    You’ll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue importing goods.

    1. Get an EORI number
  2. Step 2 Decide who will make the import declarations

  3. Step 3 Apply to make importing easier

    You can apply to use 'transitional simplified procedures' to reduce the amount of information you need to give at the border.

    1. Register for transitional simplified procedures
    2. Decide what other customs procedures you could use

    You may also be able to use the Common Transit Convention (CTC) to simplify how your goods pass through customs and when you pay customs duties.

    1. You are currently viewing: Find out if you can use CTC
  4. and Set up a duty deferment account if you import regularly

    Set up a duty deferment account if you want to be able to make one payment of customs duties a month instead of paying for individual shipments.

    You must set one up if you plan to use transitional simplified procedures.

    1. Set up a duty deferment account
  5. Step 4 Check the rate of tax and duty you’ll need to pay

    You’ll need to pay customs duties and VAT on all imports.

    1. Find out the rate of customs on imports after Brexit
    2. Check when you'll need to account for and pay VAT

    You’ll also need to pay excise duties if you’re importing alcohol, tobacco or biofuels.

    1. Find out the rate of excise duty on imports
  6. Step 5 Check what you need to do for the type of goods you import

    Depending on what you're importing, there might be other things you'll need to do to get your business ready.

    For example, you might need to change the labelling on your goods, apply for licences, or find and approved UK border inspection post where your goods can enter the UK.

    1. Check what you need to do for the type of goods you import