Guidance
Customs Information Paper 75 (2014): revised guidance on the processes for Community/Common Transit and export procedures
A change in the current process where the transit procedure follows the export procedure and significant implications for exporters/declarants, transit principals and excise warehouse keepers.
Details
The export and Community/Common Transit procedures (on the Export Control System and the New Computerised Transit System) will now run in parallel as opposed to consecutively. As a consequence of the export and transit procedures running in parallel, the Export Accompanying Document will need to be presented to Customs at the office of exit from the EU in addition to presenting the Transit Accompanying Document at the office of destination.