2.1 Introduction. 2.3 External and Internal Community Transit; T1, T2, T2F. 2.4 The New Computerised Transit System. 2.2 The law

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1 : Community and Common Transit 2.1 Introduction Community transit is an EU customs procedure that allows non- Community goods on which duty has not been paid to move from one point in the European Union (EU) to another (including from one point to another in an individual Member State). It is also used for the movement of goods to, from or between the special territories of the EU and between the EU and Andorra (HS Chapter 25-97) or San Marino. The common transit procedure is used for the movement of goods between the European Union and the other Contracting Parties to the Common Transit Convention ( common transit countries ) or between the common transit countries. The common transit countries are the EFTA countries (Switzerland, Norway, Iceland and Leichtenstein) and Croatia which became a Contracting Party on 1 July 2012 and Turkey which became a Contracting Party on 1 December Each member state and EFTA country has designated customs offices at which movements under the Community/common transit (CT) procedure must begin and end. These offices are called offices of departure and offices of destination respectively. Offices through which goods may leave or enter the territory of the EU or a common transit country in the course of a CT movement are called offices of transit. Any person acting as the principal of a transit movement must provide a guarantee to ensure payment of the customs duties and other charges if the CT requirements are not fulfilled. The CT guarantee must be valid for all Member states. It must also be valid for any other countries (common transit countries, San Marino or Andorra), that are involved in the movement. A guarantee usually takes the form of an acceptance by an independent party (usually a bank, insurance company or similar organisation) for liability, jointly and severally with the principal. Traders who meet special requirements may qualify for a guarantee waiver, which avoids the need for a guarantor. CT declarations must be made electronically, using the New Computerised Transit System (NCTS) (except for private travellers carrying goods in excess of their personal allowances who may make a manual CT declaration on the Single Administrative Document). See.4 Simplified CT procedures are available for authorised traders. Full information about Community and common transit can be found in the Transit Manual at customs/resources/documents/ customs/procedural aspects/transit/tir/transit manuel tir en.pdf Further information can be found in the UK Supplement to the Transit Manual at: 2.2 The law Community transit has its legal basis in the Community Customs Code (EC Regulation 2913/92) and its Implementing Provisions (EC Regulation 2454/93). The legal basis for the common transit procedure is the EC/EFTA Convention on a common transit procedure of 20 May External and Internal Community Transit; T1, T2, T2F The External CT procedure (T1) is required for: non-community goods (ie goods on which customs duties and other charges have not been paid); Community goods which are subject to a European Union (EU) measure involving their export to a third country, eg an export refund claim under CAP and the goods are travelling to or through a common transit country under common transit; goods in Chapters of the Harmonised System subject to a CAP export refund travelling to Andorra. The Internal CT procedure (T2) is used for Community goods when they are: entering or travelling via a common transit country; travelling to, from or via San Marino. Although San Marino is not part of the Community, a special customs union exists with the EU, but excludes goods of Chapters 72 and 73 of the Harmonised System coming under the Treaty establishing the European Coal and Steel Community; or in chapters of the Harmonised System and travelling to or from the Principality of Andorra. Although Andorra is not part of the EU a special customs union exists with the EU for these goods; The Internal CT procedure (T2F) is required for Community goods when they are travelling to, from or between the special territories of the EU (see below), except for direct movements between the UK and the Channel Islands, where simplified arrangements apply. Special territories of the EU: Aland Islands Guadeloupe Canary Islands Martinique Channel Islands Mount Athos French Guiana Reunion Section gives a further explanation of Community and non- Community goods. 2.4 The New Computerised Transit System Introduction The New Computerised Transit System (NCTS) is a European wide system, based upon electronic declaration and processing, designed to provide better management and control of CT. It is used in all the EU Member States, common transit countries and Andorra. Each country s own NCTS processing system is connected, through a central domain in Brussels, to all of the other countries. The NCTS relies on transit declarations being input electronically. The use of the NCTS is mandatory for all eligible transit declarations Traders can choose between submitting transit declarations using their own software or using the NCTS Web. The NCTS Web is a basic, web based, free to use service, suitable for low volume NCTS users. A more detailed explanation of the NCTS procedure can be found on the Department s website at: HMRC -' Imports and Exports -' Community/Common Transit and TIR An explanation of how to complete the header fields can be found on the NCTS Electronic Messages Completion Rules web page at 1 January

2 Further information about the NCTS can be obtained from the NCTS helpdesk on Transit Accompanying Document (TAD) Although the NCTS is a largely paperless system, a covering document known as the Transit Accompanying Document (TAD) must accompany the goods during transit and be presented, together with the goods, at any Office of Transit en route and at the Office of Destination. The TAD bears a unique Movement Reference Number (MRN) generated by the NCTS upon acceptance of the declaration. The MRN appears on the TAD in both a numerical format and as a barcode. The barcode allows automatic processing, by use of barcode readers, at busy CT offices, most notably on borders between the EU and common transit countries borders eg France/ Switzerland. For multi-item consignments, the TAD may be supplemented by a List of Items (LoI), ie an electronic load list. The LoI is an integral part of the electronic Transit Declaration. We recommend that declarants print the TAD on green paper, to enable lorry drivers and others to recognise the document and to draw their attention to the need to present it with the goods to Customs at the office of destination. taken by the Office of Departure. This may, depending on the conditions of authorisation, be outside the normal opening hours of the office of departure. Upon release, an electronic release message (IE029) is sent by the NCTS to the authorised consignor and the TAD and, where applicable, the List of Items, will be printed at the authorised consignor s premises or authorised location. Once the transit procedure has ended, and satisfactory control results have been received from the office of destination, the Authorised Consignor will be advised electronically, by a Write-off Notification message (IE045), of the discharge of the procedure. Full information about the NCTS simplified procedure at departure can be found in the Transit Manual Supplement at: How to apply to use the NCTS simplified procedure Applications for authorised consignor status can be made on Form C1343: to the address below: 2.5 Community transit at departure The NCTS Normal Procedure This is the procedure used by traders who are not approved as authorised consignors. The goods must be presented at the Office of Departure or at a designated place approved and controlled by that office. The principal or his representative will lodge an electronic declaration (IE015) to the NCTS at the Office of Departure, by via EDCS, XML or the NCTS Web portal, using the Normal procedure. The Office of Departure uses the NCTS to process and clear the movement and guarantee and then inputs a positive release of the goods to the system. Upon release, an electronic release message (IE029) is sent by the NCTS to the trader and the Transit Accompanying Document (TAD) is created. The TAD, together with any list of items (L0I) will be automatically authenticated by the system and can be printed either at the office of departure or where the declarant has a suitable printer, at the declarant s premises. Full information about the NCTS normal procedure at departure can be found in the NCTS Information for the Transit Trader document at: /Common Transit and TIR '' General information The NCTS Simplified Procedure This is available to CT principals who are approved as authorised consignors. It allows authorised consignors to move goods under customs control from an authorised location specifically nominated in their authorisation conditions and recorded in the NCTS, (eg the authorised consignor s premises, a port/airport or other approved place such as a warehouse, DEP, ERTS or other temporary storage facility) without the need to present the goods and corresponding documents to the office of departure. The authorised consignor must hold a valid and suitable comprehensive guarantee or guarantee waiver, the details of which must be recorded on the NCTS Guarantee Management System (GMS). The Authorised Consignor will lodge an electronic declaration (IE015) to the NCTS at the Office of Departure. Upon acceptance of the declaration, the authorised consignor will benefit from timeout release to move the goods, provided that no control decision is BT-CCTO Hm Revenue & Customs BX9 1EH Tel Fax Community Transit at destination Presentation of the goods and Transit Accompanying Document (TAD) Goods arriving in the UK travelling under the full CT procedure will be accompanied by the TAD (or, under the fallback procedure, copies 4 and 5 of the SAD). The full CT movement ends when the goods and the accompanying TAD (or SAD copies 4 and 5) are correctly presented at an approved office of destination within the days and hours appointed for opening of that office and within the time limit prescribed by the office of departure. This releases the CT principal and his/her guarantor from their obligations. It is therefore vital that these documents are submitted to customs as soon as the goods arrive at the office of destination. A carrier or recipient of the goods who accepts them knowing that they are moving under the Community/common transit procedure is also responsible for the production of the TAD and the goods intact at the customs office of destination. Failure to observe this condition is an offence under Article 96 of Council Regulation (EEC) No. 2913/92. Any unloading or other action taken without customs permission may also incur a customs debt (ie customs duty and any other applicable charges) through the unlawful removal of the goods from customs supervision Article 203 of Council Regulation (EEC) 2913/92 refers. The importer or his agent may also be faced with unnecessary enquiries and possible claims for compensation from the CT principal. If the principal provides customs at the office of destination with an additional copy of the TAD (or, under NCTS fallback, copy 5 of 1 January

3 the SAD), they will certify this copy with the phrase alternative proof (or its foreign equivalent). The principal may use the certified copy as alternative evidence that the transit procedure has ended if required. Any person who delivers a TAD or NCTS fallback SAD to an office of destination or an authorised consignee may obtain a receipt, on form TC11 (UK Form No C1129), certified by customs or the authorised consignee. The receipt acknowledges presentation of the CT document; it does not constitute a discharge of the principal s or guarantor s liability. Further information on CT at destination is given in the Transit Manual at customs/resources/ documents/customs/transit/tir/transit manuel tir en.pdf The NCTS Normal Procedure Trader at destination connected to the NCTS This is the procedure used by traders who communicate electronically with the office of destination using the NCTS but are not approved as authorised consignees. The NCTS trader must present the goods at the Office of Destination within the days and hours appointed for opening or at a designated sub-place approved and controlled by that office. The NCTS trader advises the office of destination of the arrival of the goods by electronic message (IE007) to the NCTS. The trader must subsequently present the TAD to the Office of Destination, within prescribed time limits. The Office of Destination will make a control decision and, following any control, resolve any discrepancy and input Control Results to the NCTS. A release from transit message (IE025) will then be sent by the NCTS to the trader. Full information about the NCTS normal procedure at destination can be found in the NCTS Information for the Transit Trader document at: The NCTS Normal Procedure Trader at destination not connected to the NCTS If goods moving under cover of an NCTS declaration are presented at an office of destination or an associated 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 within the appointed opening days and hours of that office or - for goods presented at a customs-approved sub-place, an informal communication arrangement to immediately inform customs of the arrival of the goods should be agreed between the office of destination and the manager/operator. The original TAD must be forwarded and received at the office of destination within five working days of the arrival of the goods. Customs at the Office of Destination will make Control decisions and subsequently update the NCTS movement record with the Control Results as described in Section above, electronically discharging the movement. Customs will notify the Destination Trader of the release of the goods from transit in accordance with local practice The NCTS Simplified Procedure This is available to traders who are approved as authorised consignees. It allows authorised consignees to receive goods under the CT procedure at an authorised location specifically nominated in the approval and recorded in the NCTS, (eg own premises, a port/airport or other approved place such as warehouse, ERTS or other temporary storage facility) without the need to present the goods and corresponding documents to the office of destination. Upon arrival of the goods at the approved premises, the authorised consignee must advise the office of destination of the arrival of the goods by electronic message (IE007) to the NCTS. If not selected for control by the office of destination, the NCTS will automatically send an electronic Unloading Permission (IE043) message to the NCTS Consignee upon expiry of a timer. This message includes the Anticipated Arrival Record (AAR) data sent to the Office of Destination by the Office of Departure. The Authorised Consignee must carry out the necessary check of the goods, against the AAR data (not the TAD) and subsequently respond with an electronic Unloading Remarks message (EI044) to the NCTS. If this message is Satisfactory, then the NCTS will automatically send an electronic Release from transit message (IE025) to the Authorised Consignee. If the Unloading Remarks are not satisfactory, or the movement has been selected for control by the office of destination, prior to expiry of the timer, then automatic release will be inhibited. Following control and the resolution of any discrepancies, the office of destination will input Destination Control Results to the NCTS and release the goods from transit. A release from transit message (IE025) will then be sent by the NCTS to the Authorised Consignee. The Authorised Consignee must present the TAD or make it available to the Office of Destination according to agreed arrangements. Applications for authorised consignee status can be made on Form C1343: C1343 to the address below: BT-CCTO Hm Revenue & Customs BX9 1EH Tel Fax Full information about the NCTS simplified procedure at destination can be found in the Transit Manual Supplement at: 2.7 Completion of declarations under the NCTS Our NCTS Web page: contains guidance that will assist you with the completion of the necessary electronic messages that must be sent to the NCTS system. 2.8 Use of the SAD as a Community Transit declaration Introduction Although it is mandatory in most circumstances for CT declarations to be made electronically using the NCTS the paper SAD may be used as a CT declaration in the following circumstances: - By private travellers moving goods in excess of their allowances; and - Under the NCTS fallback procedure when the NCTS is unavailable. In cases where traders experience problems with their own/local systems, they should firstly contact their software supplier to try to effect a repair. If there is still a need to use the paper fallback procedure, normal procedure traders and suthorised consignors, who do not have a fallback stamp, should present their paper declarations to the intended Office of Departure for authentication. Full details on the use of the fallback procedure can be found in Part V of the Transit Manual and the Transit Manual Supplement, section 3 at: 1 January

4 2.8.2 Boxes to be completed when the SAD is used as a CT declaration The boxes to be completed when full CT procedure is used are Boxes 1, 2*, 3**, 4*, 5, 6*, 8, 15, 17, 18, 19*, 21, 25*, 26*, 27*, 31, 32**, 33N, 35, 38N, 40, 44*, 50, 51, 52 and 53. In addition Boxes 55 and 56 must be completed on copies 4 and 5 when transhipments or other incidents take place en route. A detailed description of how to complete these boxes is provided in Part IV of the European Commission Transit manual at * These boxes need only be completed when appropriate. ** Not required for declaration consisting of a single item. N These boxes need only be completed for CT purposes when EU Regulations require it Use of continuation sheets and loading lists When Community transit declarations are for multi-item consignments, additional items can be declared on SAD continuation sheets or as an alternative the additional items can be declared on loading lists. If it is more convenient the first item of information may be entered on the continuation sheet in which case as per attached should be entered in box 31 of the SAD. When the consignment is a mixture of goods of more than one status ie T- has been entered in Box 1, item 1 on the SAD (Boxes 31-47) must be completed as follows: Box 31 enter the status of attached loading lists or continuation sheets, for example, for a mixture of T1 and T2 goods: T1-goods: Sheet (or list) Nos to and/or T2-goods: Sheet (or list) Nos to. Boxes 32, 33, 35, 38 and 44 must be struck through Remaining boxes are to be left blank. All the goods on a loading list or continuation sheet must be of the same status. Where goods are of a mixed status separate loading lists or continuation sheets must be used. The status must be indicated at the top of the loading lists or in Box 1 of the continuation sheet. When loading lists are used and the goods are of the same status, Boxes 15, 32, 33, 35 and, where appropriate, 44 on the SAD must be struck through. Any remaining boxes for item 1 should be left blank. Where continuation sheets or loading lists are used, box 31 of the transit declaration form may not be used to enter the marks, numbers, number and kind of packages or goods description. Instead, a reference to the serial number and the symbol of the different loading lists shall be entered in box 31 of the transit declaration form Use of the SAD as a Community status document Guidance on completion of the SAD when used as evidence of status is given in Part The SAD set The SAD set consists of eight copies but only copies 1, 4 and 5 are used for a CT declaration. Examples of the form can be found at Appendix A. The function of each copy is as follows: Copy 1 (Copy for the country of dispatch/export) remains at the office of departure for the purposes of control and may also be used for other export purposes. Copy 4 (Copy for the office of destination) is for Customs in the member state of destination. Copy 5 (Copy for return CT) used only for NCTS fallback purposes, is returned from the office of destination to Customs in the member state of despatch to provide evidence that the goods reached their destination intact. Certain boxes are shaded in green to indicate that they are used for CT although not all these boxes are required to be completed in the UK. Each set is printed on self-copying paper. However because some items of information can change while the goods are en route the set is treated so that those items do not copy through. (A list of boxes and the sheets to which they copy through can be found at Appendix B). On arrival any missing information must be added before the document is signed by the importer or his authorised agent and presented to Customs. It is important to understand that signing the form commits the principal to all the information declared on it. If any of this information is incorrect it must be amended and the amendments must be drawn to Customs attention Not in use Not in use Not in use Completion of the boxes on the SAD under fallback procedures or by private travellers. Detailed information about how to complete the boxes on a SAD used as a Community transit declaration by travellers or under NCTS fallback procedures is provided in Part V of the Transit manual at: customs/resources/ documents/customs/procedural aspects/transit/tir/ transit manuel tir en.pdf 2.9 Data checklist for transit and status declarations SAD box SAD box Transit Status title no only only Declaration 1 X X Consignor/ exporter 2 X X Forms 3 X (2) X (2) Loading lists 4 X (2 X (2) Items* 5 X X Packages* 6 X (2) Reference number 7 O O Consignee 8 X Declarant 14 X Country of Despatch/ Export 15 X Country of destination 17 X Country of destination code 17a Identity of Means of Transport 18 X Container 19 X Transport ID (1st Field Arrival Indicator 21 X Transport mode 25 Inland mode transport 26 Place of loading* 27 Goods location 30 Goods, packages desc 31 X X Item number 32 X (2) X (2) Commodity code 33 X (3) X (3) Gross Mass 35 X X 1 January

5 SAD box SAD box Transit Status title no only only Procedure code 37 Net mass 38 X (3) X (3) Summary declaration/ Previous document** 40 X (2) X (2) Supp units 41 Additional item type 44 X (2) X (2) Additional information 44 X X Statistical value 46 Warehouse ID 49 Principal 50 X Intended offices of transit 51 X Guarantee 52 X Office of Destination 53 X Place, date signature and name of declarant/ representative 54 X Transhipments 55 X (2) Other incidents during carriage 56 (T) * % Not Required After SAD H ** % Required After SAD H NOTES X % mandatory (NB: will cause rejection of data if not entered.) O % optional. T % completion only required if applicable, during a transit movement. 1 % completion only if the exporter is making the declaration. 2 % complete only if appropriate. 3 % complete only if required by EU Regulations. 1 January

6 1 January