Summary

This guidance gives information for UK Transit procedures, covering transit in the UK and simplified procedures.

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.

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