13. Annexes

Annexes including glossary and abbreviations, transit forms and letters, a Specimen Warning Letter (TIR), legal provisions for simplifications and other information sources

13.1 Annex 1 - Glossary and abbreviations

Administrative Accompanying Document (AAD)

Used to cover the movement of free circulation excisable goods within the European Union (EU).

Anticipated Arrival Record (AAR)

The message sent by the Office of Departure to notify the office of Destination of the movement details in advance of the goods arrival.

Agreed location

Location of goods at the time of declaration (when goods are not present at the Transit office/sub-place). For use by the trader only as agreed by the Customs Office of Departure.

Agreed location code

Code used to indicate that the goods are not present at the Transit office/sub-place.

Approved Container/Vehicle

A container or vehicle that has been built, equipped and approved to meet specific standards of construction and security as laid down in the TIR Convention.

Central Community Transit Office (CCTO)

Described as the ‘competent office’, the CCTO controls the data associated with the CTC Transit and TIR procedures and the enquiry procedure for the UK.

Container

Article of transport equipment designed to facilitate the transport of goods by one or more modes of transport, without intermediate reloading. Defined in relevant international conventions.

TIR Contracting parties

Countries that operate the TIR Convention; listed in part 3 of the TIR handbook on the UNECE website.

Customs Office List (COL)

The Customs Office List is held on the Europa Website.

Community Service Provider (CSP)

CCS(UK), FCPS and CNS are local CSPs that facilitate the use of UK simplified Transit procedures at UK (air)ports and ports.

Common Transit Convention (CTC)

The convention on a common transit procedure.

Contracting Parties

Contracting Parties to the Convention on a Common Transit Procedure. Contracting Parties are the EU (covering the 27 Member States), EFTA countries (Iceland, Norway, Switzerland, Liechtenstein), Turkey, The Republic of North Macedonia, Serbia, Ukraine and the UK.

Customs sub-place

Any place designated, approved and controlled by a Customs Office of Departure or destination for the presentation and examination of goods, for the purpose of commencing or ending a Transit movement at that office.

Declarant

Any person making a Customs declaration.

Designated Export Place (DEP)

A place approved by HMRC, where export consignments can be consolidated and presented to customs inland for clearance.

Electronic Data Interchange (EDI)

Traders who use EDI may be granted authorisation to use certain simplified Transit procedures.

New Computerised Transit System (NCTS)

The system where all eligible transit declarations are submitted.

External Temporary Storage Facility (ETSF)

A Temporary Storage facility which is located outside the customs-controlled area of the UK’s frontier (air)ports.

Frontier Office

For TIR Carnet purposes, the Customs office through which goods enter or leave a CTC country.

Guarantee Management System (GMS)

System on NCTS that manages CTC Transit guarantee information.

Goods Vehicle Movement Service (GVMS)

A border control information technology system.

IRU (Union internationale des routiers)

International Road Transport Union who administer the TIR Carnet and guarantee system with National Guarantee Associations.

List of Items (LoI)

Part of the Transit declaration (IE015).

National Clearance Hub (NCH)

Centralised Entry Processing Unit in Salford. It has replaced all other EPUs and the National Centralised Clearance Centre.

National Export System (NES)

The UK system that enables exporters/agents to send their export declarations to Customs electronically.

National Guarantee Associations

Organisations approved by Customs Authorities of Contracting Parties to administer TIR Carnets to transport operators.

Offices of entry or exit

Customs office where the TIR movement enters or leaves a country.

Proof of Union Status (PoUS)

Evidence that the goods are in free circulation in the European Union.

Rural Payments Agency (RPA)

The Rural Payments Agency is the authority responsible for agricultural trader schemes in the UK. Their phone number is 03300 416 500.

‘Special’ territories

Territories that form part of the Customs territory of the EU but not part of the fiscal (VAT and Excise) territory. These are the Äland Islands; the Canary Islands; French Guiana; Guadeloupe; Martinique; Mount Athos and Reunion.

Transport Internationaux Routiers (TIR)

The convention on International Transport of goods under cover of TIR Carnets.

UK Central Services (UK-CS)

The CCTO Helpdesk at Salford. Their phone number is 0300 322 7095.

BT-CCTO
HM Revenue and Customs
BX9 1EH

13.2 Annex 2 - Transit forms and letters

You can find a list of forms and letters in the Transit Manual Supplement: Transit forms and letters.

13.3 Annex 3 - Specimen Warning Letter (TIR)

Transport of goods under cover of the TIR carnet - TIR Convention 1975

Carnet Number …………… Validity date ……………

Issued by ……………

[Approval Certificate number ……………]    [Vehicle Registration number ……………]

As part of your authorisation to use the TIR carnet procedures you agreed to comply with the minimum conditions and requirements detailed in Annex 9 Part II of the TIR Convention 1975.  These included proven knowledge of applying the TIR Convention and agreement to comply with all Customs formalities required under the Convention at the offices of departure, en route and of destination.

[*Under Article 3, transport operations must be performed by means of vehicles and containers that are built and equipped to the Convention standards and approved as such.] 

On the … date ……  the above [*Carnet / vehicle / vehicle approval certificate] did not fully meet the TIR Convention standards because …………… Give a brief description of the alteration/error/defect ……………

On this occasion HMRC (UK) allowed the consignment to proceed under cover of the TIR Carnet after noting our reservations on the carnet

[*and noting the vehicle defect in box 10 of the approval certificate. You are required to .…. restore the vehicle to a condition which justifies approval and obtain revalidation of the certificate in box 11 before the vehicle can be used for a TIR Carnet movement again / restore the certificate to the appropriate condition.  If the vehicle / approval certificate is found to be defective in future, customs will consider a full examination of the load and may forbid the movement of the goods under cover of the TIR carnet until the appropriate standard of vehicle and approval certificate is produced.]

You are required to ensure that this ….. error/defect/problem ….. does not occur again.

If the standards and procedures of the TIR Convention are not fully met your consignment is subject to examination, the load will not be allowed to continue under the TIR procedures and the competent authority of the Contracting Country where you are resident or established could revoke your authority to use TIR Carnets under Article 6 of the TIR Convention 1975.

[* For use, as appropriate, if the vehicle / approval certificate is in error]

13.4 Annex 4 - Legal provisions for simplifications: Union/Common Transit, Union status, and TIR

General conditions for authorisation – Articles 226 – 236 of the Union Customs Code (EU Reg. 952/13), Reg. DA-VII-2 (Article 191), Reg. IA-VII-2 (Article 313) and Articles 55 to 64 of Appendix I to the Convention on a Common Transit Procedure (Council Decision 87/415/EC as amended by Decision 1/2008 of the EC-EFTA Joint Committee) (‘the Common Transit Convention’). SI 1258 of 2018 Customs Transit Procedures (EU Exit) Regulations 2018, Schedule 1, Part 2, Paragraph 18.

Authorised consignor status (Authorised Issuer) – Article 156(b) and Reg. DA-V-I (Article 128) and Articles 14 to 20 of Appendix II to the Common Transit Convention. SI 1258 of 2018 Customs Transit Procedures (EU Exit) Regulations 2018, Schedule 1, Part 4, Paragraph 60.

Retention of records – Customs and Excise Management Act 1979, Sections 75A and 118A. Value Added Tax Act 1994, Schedule 11 paragraph 6. Value Added Tax Regulations 1995, regulation 31.

The Common Transit Convention, Appendix I, Article 45 and Appendix II, Article 19,

Customs Traders (Accounts and Records) Regulations 1995. Revenue Traders (Accounts and Records) Regulations 1992.

Commission Implementing Reg. 2015/2447, Article 25: Management of commercial records.

Comprehensive guarantees and guarantee waivers – Articles 89 – 100 of the Union Customs Code (EU Reg. 952/13) and Reg. DA-III-2 (Article 84)  and Articles 52 to 57 and Articles 74 – 80  of Appendix I to the Common Transit Convention. TCTA, Schedule 6, paragraphs 6 to 9 [Part 10 of the import duty regulations].

Use of seals of a special type – Article 233 4(c) of the Union Customs Code (EU Reg. 952/13) and Article 81 of Appendix I to the Common Transit Convention. SI 1258 of 2018 Customs Transit Procedures (EU Exit) Regulations 2018, Schedule 1, Part 2 Paragraph 18 (7).

Authorised consignor status (NCTS) UCC Article 233 4(a), Reg. DA-VII-2 (Articles 192-193) and Reg. IA-VIII-2 (Article 314), SI 1258 of 2018 Customs Transit Procedures (EU Exit) Regulations 2018, Schedule 1, Part 2 Paragraph 18 (4), Authorised Issuer (status) DA-V-I (Article 128), and shipping company’s manifest transmitted by EDI) – Article 233 4(e) of Union Regulation (EU) No. 952/13. The Common Transit Convention, Appendix I, Articles 84 to 87, Appendix II, Articles 14 to 20. SI 1258 of 2018 Customs Transit Procedures (EU Exit) Regulations 2018, Schedule 1, Part 4, Paragraph 60.

Shipping company’s manifest transmitted by Electronic Data Interchange – Reg. IA Articles 203-204 and Article 18 of Appendix II to the Common Transit Convention. Note: this only applies in Northern Ireland and Article 18 of Appendix II of the CTC will apply.

Authorised consignee status (TIR) – Article 230 and Reg. DA VII-2 (Article 186-187). SI 1258 of 2018 Customs Transit Procedures (EU Exit) Regulations 2018, Schedule 2, Part 2, Paragraph 8.

Reduced Data Set (Air, sea and rail) Article 233(4)(d) and Reg. DA-VII-2 (Article 198)

Goods carried by sea level 2 – Article 233 4(e), Reg. DA-VII-2 (Article 200) and IA-VII-2 (Articles 319-320). Note: this simplification only applies in Northern Ireland and the Union Customs Code Article 233 will apply.

Goods carried by air level 2 – Article 233 4 (e), Reg. DA-VII-2 (Article 199) and Reg. IA-VII-2 (Articles 319-320) and Article 111 of Appendix I to the Common Transit Convention. SI 1258 of 2018 Customs Transit Procedures (EU Exit) Regulations 2018, Schedule 1, Part 2, paragraph 5.

13.5 Annex 5 - Other information sources to accompany this guidance

You can also refer to: