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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Use of an Electronic Transport Document as a Transit Declaration

Under the UCC the air and sea level 1 and 2 paper and electronic manifest simplifications are being replaced by the electronic transport document which will be used as a transit declaration.

Where paper based procedures are being used, you can continue to use your current authorisation until NCTS has been upgraded. This is anticipated to be October 2018.

Where the electronic manifest procedure is being used you can continue to use your current authorisation until 1 May 2018, at which time you are expected to have upgraded your electronic systems.

Until 1 May 2018, the electronic manifest procedure for goods carried by sea and air are considered equivalent to the electronic transport document laid down in the UCC Article 233(4) (e).  No guarantee will be required.

Applications can continue to be made for Level 1 and Level 2 simplifications until 1 May 2018. 

Goods entered to transit on or before 30 April 2016 where the movement is ended on or after 1 May 2016, the movement shall be discharged under the Community Customs Code Rules (Reg No. 2913/92).

The following table details the type of operations or procedures which may be conducted under a Community Customs Code (Reg No. 2913/92) authorisation or those which only apply to new UCC authorisations. 

Procedures available under a Community Customs Code (Reg No. 2913/92) authorisation or approval may only be conducted during transition where they were specifically included in the authorisation on 30 April 2016.

Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only available with a 952/13 authorisation (UCC)
     
Paper based transport document used as the transit declaration under an existing authorisation Y N
Electronic transport documents used as the transit declaration Y Y
Use of the transport documents for air transit movements Y Y
Use of the transport documents for sea transit movements Y Y
Use of the transport documents for rail transit movements N N

 

There are four new high level criteria changes for use of an electronic transport document as the transit declaration authorisation:

·        Compliance history in other taxation areas

·        Access provided at an agreed place of business to the commercial and customs records

·        Procedures for administering official documentation

·        Adequate IT security measures to protect systems and data

The specific criteria to be met in these areas are detailed in section CAA07300.