Moving your Goods to the EU or Common Transit Countries

Last Updated on 04/08/2020 by Millie York

If you’re using Union and Common Transit you’ll need to prepare your goods and plan your route.
You also need to check how to complete the different declarations you’ll need.

When you have prepared your business for using Union and Common Transit, you must prepare your goods.

If you haven’t already, check if using Union and Common Transit it right for you.

Planning your route

You need to plan the route your goods will take and choose the:

office of departure or authorised consignor where your transit movement will start
office of destination or authorised consignee where your goods will end their transit

Your goods must go to the offices of transit at border crossing points every time they enter a different customs territory along your selected route.

For Union and Common Transit, the different customs territories are:

the EU
each Common Transit country
each EU special territory
San Marino
Andorra

You do not need to go to an office of transit when your goods cross the border between the UK and EU or when your goods cross the borders between
EU countries.

Check the list of offices of transit for each country.

Check if you need to complete an export declaration

You’ll need to submit a UK export declaration before completing your transit declaration if your goods are:

going to an office of destination in a Common Transit country
being exported outside the EU once your transit movement has ended

After you have submitted your export declaration you will need to complete a transit declaration.

Complete your transit declaration

Work out the status of your goods under transit

You’ll need to know what status your goods have under transit.

Your goods are T1 status if they are:

non-union goods
union goods where a refund of duties applies

Your goods are T2 status if they are union goods going:

through a Common Transit country
to San Marino
to Andorra – industrial goods only

Your goods are T2F status if they are union goods going to EU special territories.

Filling in your transit declaration

To fill in the transit declaration, you’ll need the reference numbers for:

the office of departure or authorised consignor (your own or an agent’s premises)
offices of transit (based on the route your goods are taking)
the office of destination or authorised consignee (your own or an agent’s premises)

Find the reference numbers for offices of departure, transit and destination.

If you are using an authorised consignor or consignee they will give you the reference number.

You’ll also need:

your EORI number
the status of your goods
your local reference number (a unique number less than 22 characters that you create yourself)
your guarantee reference number
estimated time it will take to for your goods to reach the office of destination
the master reference number from your UK export declaration – if you needed to submit one
the master reference number from the previous declaration for the goods – if you made one and do not need to submit an export declaration

If you do not need to submit an export declaration and your goods are moving through a Common Transit country (apart from just Norway or
Switzerland), you will need to include safety and security data on your transit declaration or you must submit an exit summary declaration.

Submitting your transit declaration

When you have submitted your transit declaration, the system will give you a movement reference number (also known as master reference number)
for the transit movement which you should keep a copy of.

If you can print barcodes, print off the transit accompanying document. If you cannot print barcodes the office of departure or authorised consingor
will print it for you.

Start moving your goods

Start the movement of your goods at either:

an office of departure
the premises of an authorised consignor (your own or an agent’s premises)

At the office of departure or authorised consignor, your goods must be presented with the transit accompanying document.

If you’re unable to print the transit accompanying document at your premises, present your goods with the movement reference number from your
transit declaration and your local reference number. The office of departure or authorised consignor will then print the document for you.

These documents must be with your goods at all times:

the transit accompanying document with the movement reference number
any licences (if needed)

If your goods are moving through a country outside the EU

You must tell the haulier to present your goods with all accompanying documents to the offices of transit listed on the transit declaration.

When your goods reach the country they’re moving to

The haulier must present your goods with all accompanying documents, at either:

an office of destination (a customs office)
the premises of an authorised consignee (your own or an agent’s premises)

Even if your goods have been presented to an office of transit at the border in the country of destination, the haulier must still go to an office of
destination or premises of an authorised consignee.

Your guarantee will be released when customs end the transit movement.

Further information

The transit manual and transit manual supplement contain more information on Union and Common Transit.

Published: 30th June 2020

Source: GOV UK, HM Revenue & Customs

Page URL: https://www.gov.uk/guidance/how-to-move-goods-between-or-through-common-transit-countries-including-the-eu?utm_source=c8365ea9-8341-4062-b585-e2dec9c10e9b&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

If you’re using Union and Common Transit you’ll need to prepare your goods and plan your route. You also need to check how to complete the different declarations you’ll need.