Guidance

Importing goods into the UK using transit

What you and the exporter are responsible for, what to do after a transit movement ends and how to end a movement at your own premises.

• From: HM Revenue & Customs
• Published: 19 January 2023

Before you import

You should:

• check with your exporter if your goods are being moved under transit
• agree with your exporter where the transit movement will end

Transit movements can end at either:

• an office of destination
• the premises of an authorised consignee (this could be your own or your agent’s premises)

Confirming your responsibilities

You should also confirm with your exporter who has responsibility for the transit movement and declaration. The exporter is usually responsible for:

• planning the route
• making the export and transit declarations
• giving the haulier the information and documentation they need to transport the goods
• the transit movement until it’s been discharged by customs

The haulier is responsible for delivering the goods and presenting them to customs.

Declaring your goods

In most cases, when the transit movement ends you must either:

• have an import declaration for your goods in place
• move your goods into another customs procedure, for example a customs warehouse

You can check if you need to declare goods you bring into the UK.

If you’re moving goods between Northern Ireland and Great Britain (England, Scotland and Wales)

You can check if the Trader Support Service can help you with the movement of your goods.

If you want to end movements at your own premises

You need to:

1. Check if you can use your premises to end transit movements.

2. Apply to become an authorised consignee.

3. Get access to use the New Computerised Transit System (NCTS) online or with software.

How to end movements as an authorised consignee

1. Monitor the progress of the transit movement on NCTS.

2. Check goods on arrival at your authorised premises.

3. Send an arrival notification on NCTS.

4. Check whether the contents of the vehicle match the description on NCTS and send the ‘unloading’ remarks’ notification on NCTS.

5. If you’re content with the consignment, take responsibility for the goods and give your haulier a receipt.

6. Declare your goods to free circulation or another customs procedure.

If there’s a problem ending the transit movement, you can contact the New Computerised Transit System helpdesk.

Border Force may advise you that they need to inspect goods on arrival at your authorised premises, if they’re selected for a customs check.

Published 19 January 2023