Summary
This guidance gives information for UK Transit procedures, covering transit in the UK and simplified procedures.
This Transit Manual Supplement is a new online manual version but you can still temporarily access a single document version of it within chapter 1. Introduction. If you have any feedback about the new format, please use the ‘Report a problem with this page’ button in the footer or email it to hmrcmanualsteam@hmrc.gov.uk and include reference to the supplement as well as your feedback.
This guidance is 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 where deemed necessary and is drafted from the UK perspective. There is additional guidance published on GOV.UK including The Border Target Operating Model.
Contents
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About the guidance and other aspects of this Transit Manual Supplement
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About domestic status proof requirements and the status and process for fish.
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Processes regarding guarantees including types, how reference amounts are calculated and when guarantees are released.
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Explains common union transit and the process of a movement using the Common Transit Convention (CTC).
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Details the simplifications for Transit movements, how to apply for them and the authorisation process.
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Explains the business continuity procedures to be followed during downtime of the customs' system (NCTS) or traders' system.
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Explains the additional control declaration that customs and other authorities use to apply extra control over some goods.
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Explains where civil penalties apply and actions for contraventions to the Customs Transit Convention (CTC).
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Explains the process for TIR movements from the process required at offices of Departure, Destination, Entry and Exit, to where and how to obtain a guarantee.
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Explains the NATO 302 process and is for use only by NATO military.
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Description of the Specimen Management System (SMS)
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About adverse customs decisions, reviews and appeals
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Annexes including glossary and abbreviations, transit forms and letters, a Specimen Warning Letter (TIR), legal provisions for simplifications and other information sources