4. Common/Union Transit

Explains common union transit and the process of a movement using the Common Transit Convention (CTC).

This section explains the process of a movement using CTC from:

  • a declaration on NCTS (NCTS is a computerised Transit system based on an exchange of electronic messages. These messages replace the various paper documents and certain formalities of the Transit system.)
  • procedures at Office of Departure
  • procedures at Office of Transit
  • procedures at Office of Destination
  • process for Authorised Consignor and Authorised Consignees

4.1 Electronic Transit System (NCTS)

4.1.1 NCTS: General

Each national administration has developed its own NCTS processing system, according to centrally defined architecture, and these systems are connected, through a central domain in Brussels, to all EU Member States and Common Transit countries.

The NCTS is a separate system from CDS and therefore separate declarations for Transit are required; for example, Transit following Export.

4.1.2 NCTS access channels

To submit Transit declarations, the holder of the Transit procedure or their representative must have access to a computer and an internet connection.

For GB and NI traders there are two ways they can submit departure and arrival declarations to the NCTS; by using either:

  • the HM Revenue & Customs NCTS Web channel
  • software that connects to NCTS via the NCTS XML (Extensible Mark-up Language) channel

The NCTS web channel is a basic free to use service designed for traders who are low volume users.

A software solution may be useful for larger businesses. It is possible to integrate NCTS with other import/export software.

Traders can develop their own software for delivering messages direct from their organisation or you can use a service provider that will do this for them.

For traders wishing to purchase software, please see the list of known software providers.

Traders who wish to develop their own software should contact the Software Developers Support Team by emailing SDSTeam@hmrc.gov.uk to discuss further.

4.1.3 Information Exchange (IE) Messages

Holders of the procedure or their representatives cannot interface directly with the NCTS to input or amend data or to access records and standing data (for example, name, address, guarantee details) but can exchange defined structured messages with the system. These messages are known as Information Exchange (IE) messages and are specifically identified by number.

4.1.4 Main departure NCTS messages in sequence order

NCTS message from Trader at Departure to Office of Departure

IE015 DECLARATION DATA: This message shall be submitted by a trader, to the Office of Departure, in order to initiate a transit movement. The message should contain all the relevant details of the transit movement.

NCTS message from Office of Departure to Trader at Departure

NORMAL PROCEDURE - IE928 ACKNOWLEDGEMENT: This is an external message sent from the Office of Departure to the trader at departure, notifying them that their IE015 declaration has been successfully received.

SIMPLIFIED PROCEDURE - IE028 MRN ALLOCATED: This is an external message sent from the Office of Departure to the trader at departure, notifying them of the MRN for the movement. This is sent instead of the IE928 when using simplified procedure at departure. For normal departure procedure the MRN, and thus IE028 message, is only generated after the goods are presented at the Office of Departure.

NCTS message from Office of Departure to Trader at Departure

IE029 RELEASE FOR TRANSIT: This is an external message sent from the Office of Departure to the trader at departure, notifying them that the movement has been released to Transit. This will be sent automatically by the NCTS after a period of time previously agreed when the trader was granted authorisation to use simplified procedure unless the Office of Departure wish to carry out any routine checks.

NCTS message from Office of Departure to Office of Destination

IE001 ANTICIPATED ARRIVAL RECORD: When the goods have been released this message, the ‘Anticipated arrival record’ or AAR, is sent by the Office of Departure to the declared Office of Destination indicated in the declaration to notify them of the movement details in advance of the goods arrival.

NCTS message from Office of Departure to Offices of Transit

IE050 ANTICIPATED TRANSIT RECORD: This message is sent by the Office of Departure to the declared customs offices of transit, to notify the anticipated border passage of the goods.

4.1.5 Main arrival NCTS messages in sequence order

NCTS message from Trader at Destination (Authorised Consignee) to Office of Destination

IE007 ARRIVAL NOTIFICATION: This ‘Arrival notification’ message should be submitted by an authorised consignee to the Office of Destination. This must be done immediately after the goods arrive at the authorised consignee premises. This is done in order to notify customs that the goods have arrived and enables the authorities to carry out controls, where necessary, before the consignee unloads the goods. This message may also be used to notify the arrival of goods at a Customs Sub Place.

NCTS message from Office of Destination to Office of Departure

IE006 ARRIVAL ADVICE: This message, the ‘Arrival advice’ message, is sent from the actual Office of Destination to the Office of Departure when the goods arrive.

NCTS message from Office of Destination to Office of Departure

IE018 CONTROL RESULTS: This message, the ‘Control results’ message, is sent from the actual Office of Destination to the Office of Departure (after the goods have been checked, where necessary). The message will state which, if any, irregularities have been detected.

NCTS message from Office of Destination to Trader at Destination (Authorised Consignee)

IE025 GOODS RELEASED NOTIFICATION: On receipt in NCTS of a valid IE007 (Arrival Notification) and provided everything is in order in relation to the import transit, this message is sent from the office of destination to the authorised consignee stating that the goods are released at destination and the movement is closed.

NCTS message from Office of Departure to Trader at Departure

IE045 WRITE-OFF NOTIFICATION: This message is sent by the office of departure to the trader at departure stating that the transit movement has been discharged (once the goods have arrived and after all the necessary checks/controls have been carried out). The NCTS automatically sends this message on receipt of arrival and control information from the office of destination. The declared guarantee reference amount held in reserve against the movement since its release is credited back to the trader’s guarantee balance at this point.

4.1.6 NCTS Reference Numbers (LRN and MRN)

Local Reference Number (LRN)

The LRN is the declarant’s own unique number and must be included on the Transit declaration. The format of the LRN is left to the declarant’s discretion, provided that it is unique and that it does not exceed 22 characters.

It is especially important to know the LRN when a Transit declaration is pre-lodged because this is the only reference that the officer can use to recall the declaration on the NCTS. An MRN (see below) is not issued at the pre-lodgement stage. An LRN can only be recalled by the Office of Departure that was originally entered in the transit declaration, except when presenting goods at IBFs for departure.

Master Reference Number (MRN)

A key element of the NCTS is the Transit Master Reference Number (MRN), a unique number generated by the system upon its acceptance of a correct declaration.

In order to differentiate from other systems, this is generally referred to as the Movement Reference Number.

The MRN has a defined structure of 18 characters; for example, 22GB00005112345678. The first two indicate the year (2022), the second two the country of the Office of Departure (such as Great Britain), the next six the code for the Office of Departure (for example, 000051 is Felixstowe) and the last eight (12345678) consist of the unique identifier for the movement and a check digit.

For NI: For movements starting in NI the Office of Departure will start with XI not GB.

Following release of a movement at departure, holders of the procedure may wish to track the status of their MRNs (currently only for international movements) using the MRN Follow-up on the European Commission website.

4.1.7 Transit Accompanying Document (TAD) and List of Items (LoI)

The Transit Accompanying Document (TAD) must bear the MRN printed both in numerical format and as a barcode. This is a legal requirement, and the barcode is intended to allow automatic processing, by use of barcode readers, at busy CTC and Union Transit offices, most notably on borders between the EU and common Transit countries.

The List of Items (LoI) is required for declarations with more than one item. Up to 999 items can be entered per declaration.

Declarants who wish to print the TAD at their own premises, will need to have a printer properly configured to print the TAD and LoI in the legally required format and including the printed barcode.

The TAD will be automatically authenticated by the NCTS and will not need to be further stamped or authenticated. The authentication will include the identity of any seals affixed, the itinerary prescribed by the Office of Departure, and the time limit for presenting the goods and the TAD at the Office of Destination (such as the ‘Expected Arrival Date’).

The IE029 message will prompt the printing of the TAD/List of Items. It is this message that permits the release for Transit and contains all the necessary data for printing the TAD.

Full details and instructions as to the form and printing of the TAD and LoI, including the barcode, are set out in the UK NCTS Technical Interface Specification (TIS) - see the New Computerised Transit System: technical specifications for details.

4.1.8 Force of Law

The relevant Force of Law comes from these Statutory Instruments.

4.2 Presentation of the goods

Normal procedure traders must present their goods to UK Customs at an approved place linked to the Office of Departure or destination to start or end a Transit movement.

A list of UK Customs-approved places is shown in the UK Trade Tariff: Volume 3 CHIEF and UK Trade Tariff: volume 3 for CDS.

If a trader is an authorised consignor or consignee, they must make the goods available to customs at one of the authorised locations specified in their authorisation.

4.3 Formalities at Office of Departure

4.3.1 Use of the Transit Procedures when goods under Customs Special Procedures are declared for Export

Where goods under Customs Special Procedures are declared for export, in some circumstances they may have to move to the office of exit under a Transit procedure.

The notices on Inward Processing (IP), Temporary Admission (TA), Processing under Customs Control (PCC), Customs Warehousing, Outward Processing Relief  (OPR), Authorised Use, and NES have all been replaced by guidance in Register for the National Export System to make an export declaration.

4.3.2 Use of the Common Transit procedure for the movement of non-Domestic light aircraft into a CTC or EU country

It is a common occurrence for civil light aircraft from third countries to land in the UK, as the first point of arrival in Europe, for refuelling prior to landing in another CTC or EU country. These aircraft may either be declared for free circulation in the UK or proceed to another airport for further refuelling before exiting the CTC area. In these circumstances the aircraft are treated as “imported goods” and not a means of transport.

If the aircraft is not being entered for importation into the UK to free circulation, Temporary Admission or to another Customs procedure or Customs-approved treatment or use in the UK, it may remain for a limited period of time without making an import entry into the UK. However, if this is the case, a Common Transit declaration is required to suspend the payment of import duties and other charges such as VAT until the aircraft arrives at the final Office of Destination in a CTC territory.

4.3.3 Pre-Lodgement of CTC Transit declaration (Normal Procedure only)

A holder of the procedure may submit an electronic declaration (IE015) to the NCTS prior to presentation of the goods at the Border Force Office of Departure / designated sub place.

The NCTS will not ‘accept’ the declaration but will hold it in the ‘Submitted’ state. The declaration cannot be accepted until the goods have been properly presented at the Office of Departure (or designated sub-place).

On presentation of the goods at the Office of Departure the presenter will need to provide the Local Reference Number (LRN) included in the declaration submitted. The Border Force at the Office of Departure will access the declaration on the NCTS by reference to the LRN and either accept or reject the declaration. And once all relevant checks have taken place Border Force prints the TAD and gives to the haulier.

4.3.4 Alternative (new) Pre-Lodgement of CTC Transit Declaration

A holder of the procedure may submit an electronic declaration (IE015) to the NCTS with additional declaration type: D, up to 30 days before they intend to present the goods to customs and begin the transit procedure. A declaration made in this way will be recorded at the office of departure or supervising office with pre-lodged state. A declaration of this type will not be released for transit (IE029) until the goods have been presented to the office of departure or (for simplified movements) confirmed as available for inspection by the supervising office.

A presentation of goods notification (IE170) must be sent when the goods are ready to be moved.

The IE170 message contains declaration information which was not submitted in the initial declaration (IE015), or which has now been finalised. It is possible to provide alternative information in the IE170 which will supersede the initial declaration as the final declaration data recorded in NCTS and on the TAD (Transit Accompanying Document).

For a normal procedure the IE170 will be sent to the declared office of departure and the goods must be presented at that office.

On presentation of the goods at the Office of Departure the presenter will need to provide the Local Reference Number (LRN) included in the declaration submitted. The Border Force at the Office of Departure will access the declaration on the NCTS by reference to the LRN and either accept or reject the declaration. And once all relevant checks have taken place Border Force prints the TAD and gives to the haulier.

For a simplified procedure the IE170 will be sent to the supervising office to confirm the goods are prepared to be moved and ready for inspection. If no decision to control the goods is made, the automatic release timer will start, and an IE029 movement release notification will be sent to the holder of the procedure in accordance with the agreed release timer for the location of the goods provided in the declaration.

4.3.5 Completion of identity and nationality of means of transport (D.E. 19 05 000 000 – was box 18)

Holders of the Transit procedure are reminded that Appendix III of the CTC specifies that 19 05 000 000 (was box 18) is a mandatory field on the Transit declaration. Holders of the procedure must enter in Box 18 the identity of the means of transport on which the goods are directly loaded at the time of the Transit formalities, followed by the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) in the form of the relevant code from Annex A of Regulation 952/13. If a tractor and trailer are used, the registration numbers of both the tractor and trailer must be entered together with the nationality of the tractor.

Depending on the means of transport concerned, the following details concerning the method of identification must be entered:

  • Sea and inland waterway transport - IMO ship identification number - name of sea-going vessel
  • Air transport - IATA flight number (where there is no flight number, enter the aircraft’s registration number)
  • Road transport - registration number of the road vehicle (or registration number of the road trailer or container number, where authorised to do so)
  • Rail transport - wagon number / train number

The nationality of the means of transport must be entered using the relevant ISO country code.

Holders of the procedure making a Transit declaration are reminded that they have a legal obligation to provide all the required information. Declarations that have not been completed correctly may be rejected by Customs at the Office of Departure. Repeated failures to provide the correct information may be considered a compliance issue and further action may be taken such as the issue of a warning letter or civil penalty.

Departure transport means’ D.E. 09 05 000 000 (Box 18) does not need to be completed in the case of postal consignments or carriage by fixed transport installations such as oil pipelines.

4.3.6 Containers and D.E. 19 05 000 000 (Box 18)

Where goods are carried in containers that are to be transported by road vehicles it is recognised that, at container terminals with high levels of traffic, the identity of the road means of transport to be used is not always known at the time the Transit declaration is made. The CTC, Appendix II allows the customs authorities to authorise holders of the procedure to leave D.E. 19 05 000 000 (box 18) blank where the goods are carried in containers and moved by road, on condition that the container number is entered in Description of goods - D.E. 18 05 000 000 (box 31) of the NCTS declaration and the identity and nationality of the means of transport will be subsequently entered in Transhipments (box 55 of the Transit Accompanying Document (TAD)). UK holders of the procedure who wish to take advantage of this concession can apply in writing by emailing the National Simplifications Team at nationalsimplifications.ccto@hmrc.gov.uk with the following information:

  • the circumstances in which the concession is required
  • a list of the offices of departure concerned
  • the arrangements the applicant will put into place to ensure the identity and nationality of the means of transport are entered in Transhipments (box 55 of the TAD) prior to presentation at the Office of Destination

No other exceptions to the completion of D.E. 19 05 000 000 (box 18) are allowed.

Where semi-trailers are used, hauliers are also able to insert the trailer identification number (where appropriate) in place of the vehicle registration number.

4.3.7 NCTS Normal Procedure (Office of Departure)

Any holder of the procedure may use the NCTS ‘normal’ procedure. Under the normal procedure the goods must be present at the Office of Departure or at a sub-place (that is a designated place approved and controlled by that office). Any sub-place must be specified in the declaration by using the sub-place code.

You will need to submit an Export Declaration before completing your transit declaration if your goods are both:

  • going to an office of destination anywhere outside of the UK
  • not under duty suspense when they start their transit journey in Great Britain

An export declaration is not required for rejected/returned goods intended for import that haven’t left the Office of Destination and are yet to be imported. If an export declaration is required see Export followed by Transit below.

The holder of the procedure may make the declaration to the NCTS or may request a representative to do so on their behalf. The person communicating with the NCTS will be the declarant and all NCTS responses will be sent to the declarant, and not to the holder of the procedure unless they are also the declarant.

The declaration must include the declarant’s own unique number relating to the consignment, the Local Reference Number (LRN). This must be unique for every declaration although it can be re-used if it has previously been entered to an NCTS declaration that has been ‘rejected’.

The NCTS ‘normal’ procedure cannot be used for placing goods into Transit from the Free Zone Customs Special Procedure, or for starting a Transit movement within a Free Zone area within the UK. For these movements, the NCTS simplified procedure at the Office of Departure (Authorised consignor) outlined at section 4.3.8 must be used.

Examination of the Common Transit guarantee details

Customs must ensure that the holder of the procedure has provided evidence of adequate guarantee cover.

The examples below show the checks that Customs/the NCTS will make prior to release of the goods.

Example 1

Where the type of guarantee- comprehensive guarantee or a guarantee waiver is:

  • authentic
  • valid for the countries concerned
  • appropriate for the type of goods being moved (for sensitive goods the guarantee must cover the full amount)
  • adequate to cover all the customs duty and other charges on the goods

If the guarantee is satisfactory, Customs will authorise the removal of the goods.

If the guarantee is not satisfactory, Customs may:

Example 2

If guarantee vouchers are used Customs/the NCTS will complete the checks in example 1 and also check that:

  • if paper vouchers are used, the name of the guarantee office and the date of acceptance of the undertaking is stated on the vouchers
  • the movement is starting within the specified period (the last day on which it can be used is noted on the NCTS or on the paper voucher)
  • the correct number of vouchers is used/presented to cover the liability on the goods

If the guarantee is satisfactory, Customs will:

  • note any paper vouchers with the registration number of the business continuity declaration
  • authenticate any paper vouchers
  • authorise the removal of the goods *send any paper vouchers to the Guarantee Section

If the guarantee is not satisfactory, Customs may:

  • refuse to allow the movement to commence
  • call for an additional guarantee/cash deposit to cover any deficit
  • record the information and report the facts to the Guarantee Team

Example 3

If an individual guarantee by a guarantor is presented Customs/the NCTS will complete the checks in example 1 and also check that:

  • only one guarantor is named on the guarantee
  • the guarantor is approved by HMRC
  • the guarantor has designated an address/agent for service in each country named in the guarantee
  • the guarantee is not dated more than 28 days prior to the commencement of the movement

If the guarantee is satisfactory, Customs will:

  • authenticate the guarantee
  • authorise the removal of the goods
  • send the guarantee to the Guarantee Team

If the guarantee is not satisfactory, Customs may:

  • refuse to allow the movement to commence
  • refuse to accept the guarantee
  • return the guarantee to the holder of the procedure for amendment and re-submission
  • record the information and report the facts to the Guarantee Team

Control at Office of Departure

After completing its checks on the declaration and the guarantee, customs at the Office of Departure will decide if they wish to ‘control’ the goods. Customs may carry out examinations to verify the description, quantity and status of the goods on the basis of local risk assessment.

If the Office of Departure decides to control, for example, physical examination of the goods or vehicle or request for additional information, Customs will key ‘Control’ to the NCTS and the declaration will pass to the ‘Under Control’ state on the NCTS. Customs will perform the necessary controls.

If the control checks reveal serious irregularities, the Control Results will be recorded as ‘Unsatisfactory’. As a result, the Transit movement will not progress any further. The declaration will pass to the ‘Not Released for Transit’ state within the system and the declarant will receive a ‘Not Released for Transit’ message, IE051. This effectively cancels the Transit movement.

If customs checks reveal minor irregularities which can be resolved, Customs will clarify the irregularity with the declarant but, as there is no facility to amend the declaration, the declarant will be required to input a new declaration with a new LRN and arrange for Customs to cancel the original declaration.

Setting of the time limit

Under Article 34 of the CTC, customs at the Office of Departure shall set a time limit within which the goods must be presented to customs at the Office of Destination.

In setting the time limit the Office of Departure will take into account the itinerary, any current transport or other legislation and, where appropriate, the details communicated by the holder of the procedure. The time limit has to realistically reflect the length of time needed only to move the goods from the Office of Departure to the declared Office of Destination. It will not, for example, include any period for the unloading or storage of the goods. As these practices are not allowed whilst the goods are under the Transit procedure (the goods must be presented to an Office of Destination or delivered to an authorised consignee to end the Transit procedure before any unloading takes place).

The time limit for presenting goods to the office of destination must be based on the distance to the Office of Destination and mode of transport used. Normally, we would expect a maximum of 8 days for EU movements and a maximum of 4 days for UK movements. However, 14 days is allowable for movements to Turkey.  Any exceptions affecting time limits will be updated in the Transit newsletters.

Under Article 8 of the CTC the holder of a CTC Transit procedure is responsible for ensuring that the goods are produced intact at the Office of Destination by the prescribed time limit. This also applies to any carrier or recipient of the goods who accepts the goods knowing that they are moving under common/union Transit. Where goods are repeatedly presented at the Office of Destination after the time limit has expired the holder of the procedure, carrier or recipient may receive a warning letter or civil penalty for non-compliance. Holders of a Common Transit procedure are therefore advised to ensure that they provide the Office of Departure with all appropriate information in order that an adequate time limit is prescribed for the movement in question.

For authorised consignors the time limits will be set according to the conditions laid down in their authorisation.

Further information on the setting of time limits can be found in Part IV, Chapter 2, section 3.6 of the Transit Manual.

Process and clearance of Transit movement on the NCTS

Following the satisfactory completion of any controls (or where the Office of Departure decides not to control), the Office of Departure will release the goods for Transit (IE029 message, Release for Transit). At this stage, the TAD and LoI will be automatically authenticated by the NCTS and can be printed at the declarant’s choice, either at the:

  • Office of Departure
  • declarant’s premises, provided that the declarant has a printer properly configured in the legally required format to print the TAD including the barcode and LoI

The IE029 message permits the release for Transit and it is this message alone, not any earlier message, which contains all the necessary data for printing the TAD/LoI.

Authentication of the TAD will include the time limit set by the Office of Departure for the Transit movement to be completed.

Export Followed by Transit

Where the goods are being exported across a CTC country, in addition to the export declaration a Transit declaration will also need to be submitted. The export declaration must be completed first.

For GB exports, the TRANS AI code should ONLY be used when all of the following apply: ​ * the goods are not excise goods * the goods are departing from a location where you need to submit an ‘arrived’ export declaration before starting their journey * the goods are moving under Transit and the Movement Reference Number from the Transit Accompanying Document (TAD MRN) will be used in the Goods Movement Reference (GMR) on the Good Vehicle Movement Service (GVMS) because the movement was started by an authorised consignor that meets the criteria to use a TAD MRN

​If you expect or require a DMSEOG message, this AI code should not be used, and you should ensure your haulier enters all applicable DUCRs into their GMR.​

​Using this AI code means the declaration will not receive a DMSEOG message and cannot be used as official evidence that goods have been exported.

You must then submit the export declaration. This will produce an export MRN. The export declaration number must be stated in (Previous Document Reference) 12 01 000 000 (was box 40) of the Transit declaration covering the goods being moved.

You may experience delays if you are unable to produce both the export declaration and the transit declaration upon request.

Failure to supply this information may be considered a breach of regulations, a mis-declaration and non-compliance of the authorisation. This may result in the receipt of a warning letter or civil penalty.

4.3.8 NCTS simplified procedure at the Office of Departure (Authorised consignor)

Authorised consignors may be approved to use more than one Office of Departure and may specify more than one ‘authorised location’ in the application. Each location to be used must be associated with and approved by each designated Office of Departure.

Any declarants wishing to place goods into Transit from the Free Zone Customs Special Procedure, or to starting a Transit movement within a Free Zone area within the UK must use the NCTS simplified procedure. The NCTS ‘normal’ procedure cannot be used for these movements.

Authorised consignors must have the goods available for examination at the ‘authorised location’ associated with the designated Office of Departure and the ‘authorised location’ must be recorded in the NCTS.

The authorised consignor will lodge an NCTS declaration using the ‘simplified procedure’. The declaration must include the Local Reference Number (LRN) which is unique to each declaration. The declaration must also include the details of any seals to be used, a prescribed itinerary, if necessary, and the expected arrival date of the goods at the Office of Destination as agreed with the Office of Departure and specified in the authorisation.

The NCTS will:

  • automatically accept the declaration, generate the Movement Reference Number (MRN) and send an Acceptance Notification message to the authorised consignor
  • allow, upon acceptance, automatic ‘time-out’ release of the movement, provided that the goods are not ‘controlled’ by the Office of Departure
  • upon release, send an electronic release message (IE029, Release for Transit) to the authorised consignor. The TAD and LoI will be printed at the authorised consignor’s premises and will be automatically authenticated by the system. The IE029 message permits the release for Transit and it is this message which provides all the necessary data for printing the TAD/LoI.

4.3.9 Inland transport mode D.E. 19 04 000 000 (Box 26)/Identity of means of transport at departure D.E. 19 05 000 000 (Box 18)

Failure to enter the means of transport by an authorised consignor may result in the movement being processed under the normal procedure (Customs will have to request the necessary information before release).

If the mode is entered but the identity is left blank (apart from modes 5 and 7 which do not require an identity to be entered), the declaration will be rejected and will need to be resubmitted.

Although it is a mandatory requirement to complete identity and nationality of the means of transport at departure DE 19 05 000 000 (was Box 18) on a Common Transit declaration, it is recognised that, at container terminals with high levels of traffic, the identity of the road means of transport to be used is not always known at the time the Transit declaration is made. The CTC allows for the requirement to complete DE 19 05 000 000 (Box 18) to be relaxed where goods are carried in containers or semi-trailers and moved by road. The relaxation applies only to authorised holder of the procedure who can guarantee to enter the details on the declaration (as a box 55 TAD amendment) before presentation of the goods at the Office of Destination.

UK holders of the procedure who wish to take advantage of this concession can apply in writing to the Simplifications Team at the CCTO at the address below including:

  • the contact details of the company
  • a description of the circumstances as to why the concession is required
  • a list of the offices of departure concerned
  • a statement as to what arrangements the applicant has/will put in place to ensure that the identity and nationality of the road means of transport are entered in Box 55 of the TAD prior to presentation at the Office of Destination

The Simplifications Team can be contacted by:

HM Revenue & Customs
National Simplifications Team
BT-CCTO
HM Revenue and Customs
BX9 1EH

4.3.10 Goods declared for Transit but not shipped

Where goods are not moved on the intended means of transport named in the Transit declaration, Customs will advise the holder of the procedure whether the declaration must be amended or cancelled. The declaration can only be cancelled if the transportation of the goods has not started.

Where a declaration has been accepted and it is subsequently discovered that some or all of the goods have not been shipped the holder of the procedure must immediately report the facts to the Office of Departure. Customs will then take appropriate action.

In cases where non-shipped goods are to be moved under CTC Transit at a later date, the holder of the procedure must enter a new CTC Transit declaration. DE 12 02 000 000 Additional information (was Box 44) of the new declaration must make reference to the MRN of the original movement.

4.3.11 Multiple consignments in the same means of transport/container

Where a means of transport or container is carrying goods loaded at a previous Office of Departure and further goods are loaded at a subsequent Office of Departure, any breakage of customs seals must be done under customs supervision. Customs at the new Office of Departure will apply a new seal and note the details on the NCTS.

4.3.12 Correction or amendment of the Transit declaration

The particulars of a declaration may be corrected or amended by the declarant after the declaration has been accepted, once the MRN has been accepted (IE028 message) but not before the declaration has been released for transit (IE029 message). The information used to correct or amend the initial declaration must be provided using the declaration amendment message (IE013).

If the alternative (new) declaration pre-lodgement is used (see section 4.3.4) then an IE013 may be submitted before provision of the IE170 (presentation of goods notification). This would be considered a correction of the pre-lodged transit declaration.

Regardless of procedure used, an IE013 may alternatively be provided after the declaration has been Accepted and the MRN received (IE028), but before the movement is Released for Transit (IE029).

In a normal procedure departure this may not always be possible as the goods will already be at the office of departure and prepared to move. Border Force at the office of departure will confirm if the movement can be held until the holder of the procedure submits a suitable IE013 to amend the declaration data, or if a new IE015 declaration will need to be made and the original declaration cancelled.

In a simplified procedure departure, there is an opportunity to submit IE013 amendment messages before the automatic provision of the IE029 release notification.

Any IE013 provided will be validated by the NCTS system and will be accepted or rejected by customs. Acceptance will be indicated using the IE004 amendment acceptance advice message. Rejection will be indicated using the IE056 rejection from office of departure message.

Regardless of whether an IE013 has been accepted or rejected, a subsequent IE013 message may be submitted; however – the response to an existing IE013 must be received before submission of a subsequent IE013. Please note that an IE013 may not be submitted if the declaration has been put under customs control by the office of departure or the supervising office.

4.3.13 Rejection of a declaration on the NCTS

The NCTS will automatically validate the declaration to ensure all the mandatory fields have been correctly completed, to ensure the validity of codes and to verify the declared data against standing data. A declaration will be rejected by the NCTS if the content is incorrect or there is any required data missing. An IE056 (Declaration Rejected) message will be sent to the trader and will contain the reasons for rejection.

Following receipt of an IE056, the declarant will need to re-submit the IE015 declaration with amended data. In these circumstances, the Local Reference Number (LRN) can be re-used on the re-submitted declaration.

4.3.14 Cancellation of a Transit declaration

A Transit declaration can be cancelled, for a valid reason, at any stage prior to the movement having started. Depending upon the stage of the declaration on the NCTS, the cancellation can be initiated either by the declarant or by Customs.

A declarant may request a cancellation by sending a ‘Cancellation Request’ (IE014 message) to the NCTS at any time before the movement has been released for transit. Customs at the Office of Departure will accept or reject and notify the declarant of the ‘Cancellation Decision’ (IE009 message).

If the declarant contacts the Office of Departure directly (by telephone or email) to request a cancellation, and the movement has not yet started, the Office of Departure can cancel the movement if a satisfactory explanation is provided.

If a Transit movement has been released on the NCTS, but the declarant can provide a sufficient reason to cancel the movement (such as a duplicate Transit declaration), they should contact the Office of Departure and ask them to cancel the movement. However, if the ‘Expected Arrival’ timer has been exceeded, the declarant should contact the CCTO as set out in section 4.7.1.

4.3.15 Checks on NCTS Declarations

Refer to the Transit Manual Supplement: checks on NCTS declarations.

4.4 Formalities at Office of Transit

4.4.1 Offices of Transit in the UK

Office of Transit operate at the UK border when goods enter the UK during a Transit movement from the European Union or Common Transit contracting country.

All ports and airports in the UK that receive Transit movements will act as Offices of Transit. When Transit movements arrive in the UK, the goods and the Transit Movement Reference Number (MRN) must be presented at an Office of Transit. The MRN can be presented electronically or with the associated paper TAD. However, at ports operating the Goods Vehicle Movement Service the Office of Transit process is completed digitally using the Goods Vehicle Movement Service (GVMS).

For goods moving under Transit, the MRN should be entered into GVMS which will produce the Goods Movement Reference (GMR) number for that movement. The driver is still able to carry a copy of the Transit Accompanying Document (TAD) and can still travel with the goods, but it is no longer a mandatory requirement.

Hauliers will be required to submit their Transit Movement Reference Numbers (MRNs) and vehicle registration or trailer/container registrations (VRN or TRN/CRN) for unaccompanied movements via the GVMS before checking in at the port of departure.

This information will be entered into NCTS during the crossing to the UK and the person in control of the goods will be notified if they are clear to proceed on their journey or require customs control. If being controlled the haulier must present the goods and TAD where instructed.

The goods would then continue inland to be delivered to the Office of Destination or authorised consignee’s premises or continue their journey the next CTC contracting country where another Office of Transit will be carried out.

The Office of Transit will receive a notification, the Anticipated Transit Record (ATR), from the Office of Departure to advise that the goods will be passing through that office (the intended offices of Transit will have been included in the  declaration at departure).

The Transit movement will remain in the ‘ATR Created’ state within the NCTS at the Office of Transit until the Office of Transit function has been carried out.

Some ports may choose to operate a paper-based Office of Transit. In these circumstances, hauliers should present their goods and Transit MRN either digitally or with the paper TAD to customs officials at the port of arrival in GB.

When goods, Transit MRN or the TAD are presented at a UK Office of Transit, customs will check that:

  • the information on the declaration or the TAD is correct and has not been altered without good reason
  • any prescribed itinerary has been followed
  • any customs seal applied at the Office of Departure or previous Office of Transit is still intact

Provided that no major irregularities are identified, Customs will then:

  • register the ‘Notification of Crossing Frontier’ (NCF) message to the Office of Departure, updating the movement on the system
  • return the TAD to the carrier and allow the movement to continue

If a major irregularity is identified, Customs will follow the steps set out in the ‘Office of Incident’ section below.

4.4.2 Diversion to different Office of Transit

Subject to prescribed itinerary restrictions, CTC Transit regulations allow a Transit movement to pass through an Office of Transit other than that or those declared on the declaration.

The actual Office of Transit will not hold the ‘Anticipated Transit Record’ but can request this from the Office of Departure after keying the MRN into the NCTS.

If a prescribed itinerary has been set by the Office of Departure and the goods are presented at an Office of Transit other than that/those declared, the actual Office of Transit will carry out enquiries to determine why the diversion took place. If they are not satisfied, they may refuse to allow the movement to proceed and terminate it at that point. Alternatively, they may direct it back to the declared Office of Transit or destination.

4.4.3 Northern Ireland

Only applicable in relation to NI: Under certain circumstances, Office of Transit procedures will have to be carried out when goods travelling under CTC Transit enter Northern Ireland from Great Britain or where they enter Great Britain from Northern Ireland (see process in section 4.4.1).

4.5 Office of Incident

4.5.1 Introduction

If an incident occurs during a transit movement, the carrier must inform the Office of Incident. This is the nearest competent customs office in the country in whose territory the means of transport is located. This role was previously carried out by the Office of Transit or the Office of Destination, as appropriate.

4.5.2 Examples of incidents

The most frequent events that might be considered as incidents during the movement of goods under common/Union transit operation are where:

  • the itinerary cannot be followed due to circumstances beyond the carrier’s control
  • the custom seals are accidentally broken or tampered with for reasons beyond the carrier’s control
  • there is a transfer of goods from one means of transport to another; this could be at customs approved premises or unapproved premises
  • immediate partial or total unloading of the means of transport has to take place for unforeseen circumstances
  • an accident that may affect the ability of the holder of the procedure or the carrier to comply with their obligations (such as meeting the time limit)
  • any of the elements that constitute a single means of transport are changed (for example, transfer of a container to another vehicle, or a wagon is withdrawn from a train)

See the EU (European Union) Transit Manual Part IV, paragraph 3.3.1, ‘Formalities for dealing with incidents.

4.5.3 Events that do not need to be treated as incidents

If the goods are transferred from a means of transport that is not sealed despite the entries made by the carrier, the goods and the TAD do not need to be presented at the nearest customs office and no customs endorsement will be made on the TAD or NCTS.

Where the tractor unit of a road vehicle is replaced by another, but the contents of the trailers or semi-trailers are not handled or transhipped, the carrier is not required to inform the authority about such incidents. However, the holder of the procedure or the carrier on behalf of the holder of the procedure must retain information concerning the incident and produce it to the Office of Destination.

4.5.4 Action to be taken if an incident occurs

If an incident as defined in 4.5.2 occurs, the vehicle, the goods and TAD (Transit Accompanying Document) must be presented at the Office of Incident. Border Force (BF) or the customs authority of the country in which the incident has occurred will make enquiries to establish whether:

  • any goods are damaged or missing
  • any customs seal applied at the office of departure or previous office of transit is still intact

In the UK, Border Force will decide at the office of incident whether the transit operation can continue or not.

4.5.5 Action if no major irregularities are identified

Border Force will:

  • record on the New Computerised Transit System (NCTS) any minor irregularities or ‘En Route Events’ (for example, change of means of transport)
  • specify the action taken - if the seals have been broken and BF allow the transit operation to continue, new seals should be affixed, and BF shall endorse the NCTS declaration (and, if present, the TAD) with the relevant details, including the seal number
  • return the TAD if present to the carrier and allow the movement to continue to the office of destination

4.5.6 Action if a major irregularity is identified

The incident will be classified as a major irregularity if a shortage of goods, or presentation of different goods than those declared, is detected by BF during the physical or documentary examination. BF will terminate the movement at the Office of Incident, which will then become the Office of Destination.

The goods may then be either:

  • entered to another customs procedure
  • put into free circulation
  • authorised to move forward under a new Union Transit declaration

BF will notify all other involved customs offices of the termination of the movement via NCTS.

4.6 Formalities at Office of Destination

4.6.1 NCTS Normal Procedure (Office of Destination)

The goods and all accompanying MRNs and/or TADs (Transit Accompanying Documents) must be presented at the Office of Destination or at a customs-approved sub-place (that is a designated place approved and controlled by the Office of Destination) to end the Transit procedure. Documentation showing that the goods, covered by the TADs, on the vehicle concerned have been entered into another customs procedure that allows UK Customs Authorities to close the Transit movement must also be presented. This can be an import declaration for goods to be entered into free circulation, a declaration into temporary storage or other Customs special procedure.

Failure to present the goods and TADs and documents placing all goods under Transit into alternative customs procedure or ‘arrive’ the declaration on the NCTS means that the guarantee liability amount cannot be released on the GMS. This could therefore impact on holders of the procedure wishing to move further goods under the CTC Transit procedure but who cannot because the GMS has not been re-credited for movements that remain undischarged.

The NCTS normal procedure (Office of Destination) cannot be used for discharging a Transit movement goods into the Free Zone Customs Special Procedure, or for ending a Transit movement within a Free Zone area within the UK. For these movements the NCTS simplified Trader at Destination connected to the NCTS outlined at section 4.5.6 must be used.

4.6.2 Trader at Destination connected to the NCTS (normal procedure)

This procedure applies to holders of the procedure or their representatives, carriers or recipients of goods who use the NCTS to notify the Office of Destination of the arrival of the goods electronically. Recipients may include the operators of any customs approved sub-place; for example, Approved Customs Warehouses, external temporary storage facilities (ETSFs) and other temporary storage facilities, including unmanned or occasionally manned ports/airports.

Any declarants wishing to discharge a Transit movement into the Free Zone Customs Special Procedure, or to end a Transit movement within a Free Zone area within the UK must use the Trader at Destination connected to the NCTS outlined at section 4.6.6. The NCTS normal procedure (Office of Destination) cannot be used for these movements.

The destination trader or representative, submits an electronic ‘Arrival Notification’ message to the NCTS at the Office of Destination when the goods are present either at the Office of Destination or at a designated sub-place approved by that office (such as an External Temporary Storage Facility (ETSF)). The person actually sending the ‘Arrival Notification’ will be the notifier.

If any change of means of transport (TAD Box 55), or any other incident en route (Box 56), has been noted on the TAD, or have been entered into the Office of Incident, these details must be included in the  message.

‘Arrival Notification’ messages will be automatically validated by the NCTS and will be rejected if the content is incorrect or any required data is missing (for example, location of goods omitted). If this occurs, then an electronic ‘Arrival Notification Rejection’ message will be sent to the notifier. The IE008 message will contain the reasons for rejection. A new revised message will need to be sent to the Office of Destination.

Normally the ‘Arrival Notification’ will pass validation and the NCTS will find the relevant ‘Anticipated Arrival Record’ (AAR), sent forward by the Office of Departure, and held on the NCTS at the Office of Destination, by reference to the MRN. The NCTS will automatically send an electronic ‘Arrival Advice’ message to the Office of Departure/write-off, stopping the ‘Expected Arrival Date’ timer running there. The movement record will pass to the ‘Arrived’ state within the NCTS at the Office of Destination and is ready for processing by customs.

The added importance of the ‘Arrival Advice’ is that it will also re-credit the liability amount (debited at departure) for guarantee types 0, 1 and 9 registered on the GMS. This process does not write-off the movement but will allow the holder of the procedure to reuse the re-credited amount to move further goods.

If the ‘Arrival Notification’ submitted relates to a movement for which the actual Office of Destination does not hold the relevant ‘Anticipated Arrival Record’, the NCTS will automatically request the AAR from the Office of Departure.

The NCTS at the Office of Departure will automatically respond and, upon receipt of the AAR, the NCTS at the Office of Destination will accept the ‘Arrival Notification’, send the ‘Arrival Advice’ message to the Office of Departure/write-off, and pass the AAR, the movement record, to the ‘Arrived’ state, ready for processing by customs.

4.6.3 Trader at destination not connected to the NCTS

If goods moving under cover of an NCTS TAD are presented at an Office of Destination or an approved sub-place, and the destination trader is not able to make an electronic Arrival Notification, then either:

  • the TAD, together with any supplementary LoI, must immediately be physically presented to Customs at the Office of Destination
  • for goods presented at a customs-approved sub-place, an informal communication arrangement to immediately inform customs of the arrival of the goods must be agreed between the Office of Destination and the manager/operator of the premises concerned

Regardless of whether the goods are physically presented or arrived via NCTS they should be physically present at the Border Force Office of Destination.

4.6.4 Controls at the Office of Destination

After the ‘Arrival Advice’ message has been sent, the Office of Destination must select the movement for control or not and then, if applicable, record ‘Destination Control Results’. This must normally be completed within one working day of the arrival of the movement but must be no later than 6 days following the sending of the ‘Arrival Advice’ message.

The NCTS declaration will be scrutinised by Customs and any seals information, time limits and prescribed itineraries will be checked. The goods may also be examined:

  • in accordance with local risk profiles
  • if the TAD indicates in ‘Other incidents during carriage’ (box 56) and/or that the Office of Incident indicates that an incident/irregularity has occurred
  • if the entitlement to any EU or GB import treatment appears unsatisfactory

The result of the checks will be recorded on the NCTS. If all is satisfactory the Common Transit operation will be ended.

The Transit movement will be discharged (written-off) automatically by the NCTS when ‘satisfactory’ destination control results are input to the NCTS by the Office of Destination upon completion of the Transit movement. The NCTS will pass the movement record to the ‘Goods Released’ state, send the ‘Goods Released’ message to the notifier and send a Satisfactory ‘Destination Control Results’ message to the Office of Departure/write-off, which will automatically discharge/write-off the declaration. The declarant at the Office of Departure will then receive the write-off notification.

Where the NCTS declaration has insufficient transport information in DE 19 05 000 000 (Box 18), the Office of Destination will put it under ‘Control at Destination’. Prior to registering the control results, the Office of Destination has the option of amending the vehicle details by overwriting the vehicle details by overwriting the vehicle details. This will provide the Office of Departure with the correct vehicle details. The Control Results will be shown as ‘Discrepancies (A5)’. The ‘Other Info’ field will then be used to show ‘Transport details insufficient to identify vehicle’. The goods will then be released in the UK. The Office of Departure will then be able to inform the declarant of the requirements for completing this field.

As per part IV.4.3.2 in the European Commission’s Transit Manual unsatisfactory (B1) should only be used if there is a significant shortage in the consignment or a misdeclaration that constitutes a loss of revenue.

Where the Office of Destination records ‘unsatisfactory’ control results and requests action by the Office of Departure/write-off to resolve the irregularity, release of the goods may be delayed pending the resolution. When satisfied that the goods may be released, the Office of Departure/write-off will send an electronic response that will automatically generate the ‘Goods Released’ message to the notifier at the Office of Destination. The declarant will then receive the write-off notification message.

It is important to remember that the receipt of the ‘Goods Released’ and ‘Write off notification’ messages only means that the goods are released from the Transit procedure, not from customs control. Following the discharge of the Transit procedure, any non-UK goods (non-domestic) must be put into another customs-approved treatment or use, such as released for free circulation or entered to another customs procedure and any goods from the Channel Islands must have the import VAT correctly accounted for. Customs at the Office of Destination will need to be satisfied that the goods have been entered to an appropriate customs regime before allowing the goods to be removed.

Import entries must be completed for Transit goods that are of:

  • non-domestic status
  • domestic status goods from the Channel Islands

Only applicable to NI:  An import entry will not be required in Northern Ireland for T2 goods from an EU country.

The TAD (if raised at departure) and/or digital MRN must be lodged at the Office of Destination with the relevant temporary storage inventory or other shed record and/or details of the entry to a customs procedure.

Note the import entry must clearly show the following Transit details in 12 02 000 000 (box 44):

  • status of the goods; for example, non-domestic or Channel Islands (internal Transit – VAT payable)
  • transit declaration/MRN
  • place and date of authentication

Any person approved to make import entries by means of Electronic Data Interchange (EDI) facilities must still arrange for the TAD to be presented to Customs without delay. The arrangements for presentation may vary at different Customs offices of destination. Customs at the port, External Temporary Storage Facility (ETSF) or (air)port of destination can advise on the local arrangements that apply. For further information on temporary storage and transit shed operators please see the UK Trade Tariff Volume 3 for CDS.

4.6.5 Force of Law

The relevant Force of Law comes from these Statutory Instruments.

4.6.6 NCTS simplified procedure at Office of Destination (authorised consignee)

Depending on the conditions of their authorisation, authorised consignees will be able to receive time out release to unload the goods.

An authorised consignee will have a designated offices of destination, which will be named in the authorisation and will manage the Transit procedure.

The authorised consignee will need to have an appropriate approval in place to enable the goods to be entered to a customs approved treatment or use following the end of the Transit procedure.

The authorised consignee may be authorised to use more than one Office of Destination and may specify more than one ‘authorised location’ in their application. Each location must be approved by the Office of Destination and specified in the authorisation.

The authorised consignee must take full responsibility for the control of goods at the authorised location, carry out any prescribed unloading checks, send in the ‘Unloading Remarks’ message and meet the requirements for the ending of the CTC Transit movement to the satisfaction of the Office of Destination.

When the goods arrive at the authorised location, the authorised consignee must advise the Office of Destination by sending an electronic ‘Arrival Notification’ message.

The NCTS will send an ‘Arrival Advice’ message to the Office of Departure. The authorised consignee must make the TAD and List of Items (LoI) available to the Office of Destination according to the agreed arrangements as specified in their authorisation.

If not selected for ‘control’ by the Office of Destination the NCTS will, upon expiry of the timer, send an electronic ‘Unloading Permission’ message to the authorised consignee which includes the ‘Anticipated Arrival Record’ (AAR) data sent to the Office of Destination by the Office of Departure.

The authorised consignee must carry out all necessary checks against the AAR data and respond with an electronic ‘Unloading Remarks’ message. If the unloading remarks are ‘satisfactory’, the NCTS will:

  • send a ‘Release from Transit’ message to the authorised consignee
  • generate an electronic advice of satisfactory results to the Office of Departure, discharging the movement

If the ‘Unloading Remarks’ message is not satisfactory, or the movement is selected for control by the Office of Destination prior to expiry of the timer, then automatic release will be inhibited.

The Office of Destination will input the ‘Destination Control Results’ and release the goods following control and the resolution of any discrepancies. An electronic release message will be sent to the authorised consignee.

4.6.7 Revised Unloading Checks for Authorised Consignees

Once the ‘Unloading Permission’ message has been received, the authorised consignee is required to carry out the necessary checks against that data which normally means that the authorised consignee must unload the goods from the vehicle before completing the electronic ‘Unloading Remarks’ message. However, since 7 December 2023 the unloading requirements have been revised, which means that under certain conditions, unloading goods to end a transit movement will not be required.

The conditions that must be met to remove the requirement to unload goods are that the:

  • movement started at an Authorised Consignor location
  • goods have been sealed with an ISO17712 Compliant seal
  • seal number has been input to the NCTS DE 19 10 068 000 (box 31) by the Authorised Consignor at the point of departure

If all these conditions have been met, then the authorised consignee can end the transit movement by checking that the seal is present and intact rather than having to unload all the goods from the vehicle.

The steps below must be followed:

  • When the goods arrive at the Authorised Consignee (AC) premises, once permission has been received to unload the goods, rather than unloading the goods the seal must be checked that it is present and has not been tampered with. Where the seal is present and intact, the authorised consignee must complete the ‘Unloading Remarks’ message in NCTS with the following text: ‘seal (number) present and intact, goods not unloaded.’

  • Where the seal is not present or has been tampered with, the goods must be unloaded and checked in the normal way with any discrepancies reported as set out in section 4.5.6.

  • Keep evidence that the seal has been checked by taking a photograph of the seal while on the vehicle before it is broken, and this must be kept in your books and records for the remaining year then 3 full years.

In addition to the 3 conditions set out above, there are 2 more circumstances that would remove the need to unload the goods:

  1. If your goods are on a flatbed and unable to be sealed, you may conduct a visual inspection in situ. If no discrepancies are found, the unloading comments should be updated with ‘Goods visually inspected, and goods not unloaded’.

  2. If your goods have been opened and resealed by a Customs Authority in the country of departure or the UK, you can still use this procedure if the new seal number is updated on the transit declaration and present on arrival to your Authorised Consignee premises. If your movement is selected for examination at the AC premises, you must not break the seal before arrival of compliance officers. If there are any problems with the seal, then you will need to unload the goods to complete the checks in the normal way.

This relaxation will apply to movements that are destined for onward movement to a final point of destination after the transit movement has been discharged at the consignee’s premises. However, it cannot be used for groupage loads.

To end the Transit movement using the revised unloading checks, you must ensure the trailer or container the goods are located in, is within the boundaries of your temporary storage location, included in your authorised consignee approval letter. This will either be an:

  • external temporary storage location in your facility where the container trailer can be parked when checking the seal is intact or if the goods need to be held because the movement has been selected for control by HMRC
  • internal temporary storage location within your premises that is large enough to accommodate a container or trailer where it will remain whilst you check the seal is intact or if selected for control by HMRC

4.6.8 Ships, Aircraft and rail stores and spares

Definition

Stores are goods loaded on ships, aircraft or rail for journeys where the goods are consumed or used while on board, rather than for UK domestic use or consumption or resale for export to another customs territory.

Broadly stores can be split into three categories:

  • ‘Capital goods’ - goods affixed onto the actual vessel as part of running and maintenance (for example, spare propellers, parts, fuel)
  • provisions for use on board (such as appliances, furniture, uniform)
  • goods that may be sold or consumed onboard as retail or to crew (like food, alcohol or commodities for purchase).

Process

From 8 December 2023 the onward movement of goods to the stores will be exempt from the export provisions, removing the requirement to submit an export declaration or an exit summary declaration (EXS). To gain the export exemption the following processes must be followed.

For standard transit movements, the:

  • holder of the procedure, carrier or recipient of the goods must email the Office of Destination to pre-notify them when the goods will be coming into UK under transit for use as stores and that the movement will need discharging (if Border Force do not wish to control the goods the holder of the procedure will receive permission to move goods to the required location for unloading from the vehicle and loading to stores)
  • TAD must be stamped, signed and dated by the Master of the Vessel, Captain of flight or responsible officer of the train and must be retained as evidence of the export exemption for 3 years
  • stamped TAD must then be returned to the Border Force Office of Destination within 3 days of the goods being loaded on to the stores for the transit movement to be closed

For simplified transit movements, the:

  • authorised consignee ends the transit movement in the normal way
  • TAD must be stamped, signed and dated by the Master of the Vessel, Captain of flight or responsible officer of the train and must be retained as evidence of the export exemption for 3 years

4.6.9 Non-Compliance at destination

Non-compliance with any of the formalities at destination may result in detailed enquiries being made. Until these enquiries are concluded to customs’ satisfaction the goods may remain under customs control.

HMRC recommends that holders of the transit procedure have a procedure in place which clearly identifies that the carrier and/or recipient of the goods are aware that the goods are moving under CTC Transit and what their responsibilities are under the Transit procedure. Unless such a procedure is in place customs will only be able to pursue the holder of the procedure for any customs debts arising due to the non-production of the goods at the Office of Destination.

The holder of the procedure and/or any other persons involved in the operation may be liable to civil penalties for serious or repeated failure to comply with the formalities at the Office of Destination such as non-presentation of the goods and TAD (see section 8).

4.6.10 Inadequate transport identification in Transport identifier DE 19 05 000 000 (Box 18)

Where TADs are found to contain insufficient transport information, the customs office of destination may end the procedure. The Control Results will be shown as Code ‘A5’ (Discrepancies), and the reason given in the ‘Other Info’ field will be shown as ‘Transport details insufficient to identify vehicle’. There is a section in the Transit level for the declared identity to be shown. This may be used in conjunction to show the correct vehicle identity.

4.7 Inland sites

To help facilitate the flow of trade and support local traffic management plans, the government have provided inland border facilities for goods travelling through UK ports.

These sites will carry out required checks, such as customs and Transit checks.

These facilities will act as an office for starting and/or ending Transit movements of goods to and from the UK. Each location includes parking areas for HGVs and other vehicles as well as security measures and facilities to enable the checking of vehicles entering and exiting the sites. There are also office buildings, staff, and driver welfare amenities.

For further details see Attending an inland border facility.

4.8 Discharge/write-off of the Transit movement

4.8.1 Office of write-off

When a Transit movement has been released on the NCTS, the declaration will pass to the ‘Movement Released’ state and timers within the NCTS will start, set against the ‘Expected Arrival’ date and subsequent ‘Expected Control Results’ date. Expiry of these timers activates the enquiry procedure which is undertaken by the office of write-off in the country of departure. In the UK, this function is performed by the CCTO. If the:

  • declarant responds to the CCTO enquiry by stating that the movement did not leave their premises, then CCTO shall make a decision as to whether they wish to write off the movement - if they cannot make a decision, based on the evidence provided, then the CCTO shall contact the Office of Departure for their advice
  • trader contacts the Office of Departure (by phone or email) to request a cancellation, but the ‘expected arrival’ date on the Transit declaration has already expired then Customs at departure will ask the trader to submit their request to CCTO for write off

4.8.2 Control results ‘Unsatisfactory’

Where the Office of Destination records ‘unsatisfactory’ control results and requests action by the Office of Departure/write-off to resolve the irregularity, release of the goods may be delayed pending the resolution. When satisfied that the goods may be released, the Office of Departure/write-off will send an electronic response that will automatically generate the ‘Goods Released’ message to the notifier at the Office of Destination. The movement will be finally discharged when it is written-off by the Office of Departure/write-off upon resolution. The declarant will then receive the write-off notification message.

4.8.3 Common reasons for the non-discharge of a Transit procedure

UK customs has become aware of some common commercial practices which have typically resulted in the Transit procedure not being ended at destination. These are:

  • carrier/haulier driving through the UK border without presenting the goods or TAD (escapes)
  • goods being cleared on CDS but not presented with the TAD at the Office of Destination to end the Transit movement (see section 4.8.4)
  • carriers, hauliers or consignees failing to recognise the TAD and filing it in their local records rather than presenting it to customs at the temporary storage premises
  • incorrect Office of Destination entered on the Transit declaration; for example, Dover often entered instead of the correct inland office

4.8.4 Late Presentation of Transit Declarations

This section provides guidance on the procedures to be followed where the goods were not presented at the Office of Destination within the prescribed time limit, but the goods are subsequently discovered to have been entered to free circulation with duties paid.

Situation 1

The MRN via paper TAD or digitally and customs import entry evidence is presented to the Office of Destination after the time limit plus 7 days without the goods, and the MCC (NCTS) history does not show that an enquiry message (IE142) has been received.

For audit purposes and for the correct operation of the enquiry procedure, the CCTO must be in receipt of an enquiry message (IE142) in order to begin to make official investigations.

Where there has been no enquiry initiated with the CCTO by this means, Offices of Destination should not discharge the TAD but should advise the person presenting the TAD to provide this information to the holder of the procedure, who should in turn present this to the Competent Authority of Enquiry at Departure.

Situation 2

The MRN via paper TAD or digitally and customs import entry evidence is presented to the Office of Destination after the time limit plus 7 days without the goods, and the MCC (NCTS) history shows that an enquiry message has been received.

The Office at Destination should advise the person presenting the TAD that, as enquiry action has been initiated by the CCTO, a discharge cannot be issued on the Transit movement as it has been presented outside of the stipulated time limits and that the evidence provided will be forwarded to the Enquiry Team at the CCTO.

The Enquiry Team will then review the evidence provided and if they are satisfied that there are no outstanding Customs duties due, they will use NCTS enquiry messaging or the paper equivalent to advise the Competent Authority of Enquiry at Departure accordingly.

All documents provided should be sent to the CCTO Enquiry Team by email or post as appropriate.

Part VII Chapter 3 Section 3.3.1, Alternative Proof, of The Transit Manual details the documents produced by other customs authorities which are acceptable as alternative evidence of the end of the Transit procedure.

Entry to CDS is not an acceptable form of alternative evidence under these provisions so the TAD cannot be discharged against it. Goods must be released from Transit before they can be entered to Import or Export regimes.

However, the law does allow us via the enquiry procedure to establish whether a customs debt has been incurred. Therefore, where the entry satisfactorily matches the Transit declaration, the CCTO will be able to notify the Enquiry Office at Departure that the goods and the TAD were not presented at the Office of Destination, but the goods are considered to have been entered to free circulation in the UK and there are no customs duties due.

Situation 3

The MRN via paper TAD or digitally and the goods are presented to the Office of Destination after the time limit plus 7 days and the MCC (NCTS) history does not show that an enquiry message has been received. The person presenting the TAD and goods has provided a reasonable explanation for the delay which the Officer is prepared to accept.

Office of Destination should register the movement and enter the appropriate Control Results Code to reflect the action taken, without referring to the CCTO.

If the trader has not provided a reasonable explanation then the guidance (action to take) as per situation 1 should be followed.

Further guidance for the formalities at destination, presentation of the goods after expiry of the time limit can be found in Part IV Chapter 4 Section 5 and Part V Chapter 6 Sections 3.2 and 5 of The Transit Manual (Consolidated version).

Situation 4

The MRN via paper TAD or digitally and the goods are presented to the Office of Destination after the time limit plus 7 days and the MCC (NCTS) history shows that an enquiry message has been received. The trader has provided a reasonable explanation for the delay in presenting the movement which the Officer is prepared to accept.

The Office at Destination should register the movement and enter the appropriate Control Results Code to reflect the action taken, as per the Transit Manual Part IV 4.3.2 Control at the end of the Transit Procedure.

At the same time, the Officer should email the CCTO to advise of the action taken, providing details of the explanation received from the trader and advising the reason this was accepted in order to inform any future compliance and education action.

If the trader has not provided a reasonable explanation then the guidance as per situation 2 should be followed and the trader should be advised that the CCTO will require satisfactory CDS entry evidence in order to progress with the enquiry.

Situation 5

The MRN via paper TAD or digitally involving ship stores/spares is presented to the Office of Destination with MV endorsed evidence of receipt of the goods on board the vessel after the time limit plus 7 days without the goods, and local pre-notification procedures have not been followed. The MCC (NCTS) History shows that an enquiry message has been received.

The Office of Destination should advise the trader that they will not be discharging the TAD as enquiry action has been initiated by the CCTO and the documents provided will now be forwarded to the Enquiry Team at the CCTO. The Enquiry Team will in turn provide these to the Competent Authority for the Office of Departure as part of the Enquiry Team’s enquiry response, also advising that the goods and the TAD were not presented at the Office of Destination.

The Office of Destination should send all documents to the CCTO Enquiry Team with a statement reflecting the actual situation:

  • whether there was pre-notification of the Transit movement and therefore an opportunity to examine the goods
  • whether permission to load was granted but the Agent/Captain did not provide the original MV endorsed TAD within the time limit to allow the Transit Team to finalise the movement on NCTS

If there was a pre-notification and permission to load was granted and the trader has provided a reasonable explanation for the delay in presenting the movement which the Officer is prepared to accept, the guidance as per situation 4 should be followed.