Transit+Manual+Supplement

Transit Manual Supplement

Excise Customs Stamps and Money

Document: Transit Manual Supplement Version: 3.3

Date: 05/08/2011

Page 1 of 136 V 3.3

Contents

Transit Manu1. Introdu on .

1.1 Scope is1.2 Comm y/c1.3 Overa licy1.4 Main ol 1.5 The C ms

1.5.1 UK S n1.5.2 Natio n1.5.3 Comm T1.5.4 Regio s1.5.5 The C C1.5.6 Excis o

1.6 New C ut1.7 Retention of 1.8 Practi on

1.8.1 Introd .1.8.2 For c f1.8.3 For c f1.8.4 List o r

2. Status of goo2.1 Identifying T1

2.1.1 UK pr d2.1.2 Temp m2.1.3 Continental s2.1.4 Scotc k

2.2 Use o ise2.3 Whisk po2.4 Autho re2.5 Free z s ..2.6 Comm y s

2.6.1 Lost T L2.6.2 Retro T

2.7 Comm y s2.8 Privat tin2.9 Posta fic2.10 T2M S D

3. Comm ty/c3.1 New C ut

3.1.1 NCTS3.1.2 NCTS3.1.3 E-Ma3.1.4 HM R e3.1.5 NCTS (3.1.6 Confi3.1.7 Inform E

al Supplement........................................................................................1 cti .....................................................................................................8

of th supplement .............................................................................8 unit ommon transit: Law .................................................................8 ll po objective of CT.......................................................................9 contr objectives of transit, Community status and Control Copy T5..9 usto transit structure and roles and responsibilities of its officers ..9

tateme t of Service ..........................................................................9 nal Tra sit Co-ordinator..................................................................10

unity ransit Liaison Officers (CTLOs) .........................................10 nal Bu iness managers: ................................................................11 entral ommunity Transit Office (CCTO): .....................................11

e Cust ms Stamps and Money (ECSM) ........................................12 omp erised Transit System (NCTS) Introduction ...........................12

records ...................................................................................13 cal c sequences concerning the closure of customs offices...........13

uction ............................................................................................13 losed o fices of destination .............................................................13 losed o fices of departure ...............................................................13 f autho ized customs offices...........................................................14

ds - Transit Manual Part II refers ..............................................15 goods ...................................................................................15

oduce gin, vodka, and tobacco products .....................................15 orary I portation relief goods ........................................................15

helf goods ..........................................................................15 h whis y and Northern Irish whiskey..............................................15

f Exc Movement and Control System (EMCS) to prove status .....15 y Ex rt Refund Scheme (WERs) ....................................................16 rised gular shipping service ...........................................................16 one ...............................................................................................16 unit tatus documents – standard procedure .................................17

2L/T2 F document........................................................................18 active 2L/T2LF document ............................................................18

unit tatus documents – authorised consignor procedure..............19 e prin g of the Community status document (T2L/T2LF) ................19 l traf ...............................................................................................20 tatus ocuments for fish caught in Community waters ....................20

uni ommon transit (CT) ...................................................................23 omp erised Transit System (NCTS)...............................................23

: General .......................................................................................23 access channels ..........................................................................23

il via EDCS.....................................................................................23 evenu and Customs NCTS Web Channel ...................................24 XML Extensible Mark-Up Language) channel.............................24

rmation of Authorised Consignees .................................................24 ation xchange (IE) Messages.....................................................25

Page 2 of 136 V 3.3

3.1.8 NCTS e3.1.9 Trans m3.1.10 Exem3.1.11 Use o3.1.12 NCTS3.1.13 NCTS3.1.14 Fallba3.1.15 Fallba3.1.16 Fallba

3.2 Guara s (3.2.1 Types (GMS) 30 3.2.2 Defau e3.2.3 Failur a3.2.4 Regis o3.2.5 Comp s3.2.6 Good v3.2.7 Individual (sin3.2.8 Value3.2.9 Indivi3.2.10 Indivi3) 35 3.2.11 Indivi3.2.12 Indivi3.2.13 Guara

3.3 Location of th3.4 Proce s a

3.4.1 Wher s3.4.2 Use o rwith Econom3.4.3 Pre-L e3.4.4 NCTS a3.4.5 Proce 3.4.6 Contr3.4.7 NCTS ifconsignor)....3.4.8 Lodgi N3.4.9 Inland p(Box 18) ......3.4.10 Good3.4.11 Exam3.4.12 Exam3.4.13 Multip3.4.14 Rejec3.4.15 Canc

3.5 Office an3.5.1 UK pr3.5.2 Prese3.5.3 Notifi o3.5.4 Diver d

Refer nce Numbers (LRN and MRN) ..........................................27 it Acco panying Document (TAD) and List of Items (LoI) .............27 ptions from using the NCTS...........................................................28 f paper transit declarations ............................................................28 fallback: ‘Scheduled’ Downtime in the HMRC Central System.....28 fallback: ‘Unscheduled’ Downtime ...............................................29 ck procedure at office of departure ...............................................29 ck procedure at office of transit .....................................................29 ck procedure at office of destination .............................................30

ntee Transit Manual Part III refers)................................................30 of CT guarantee and the NCTS Guarantee Management System

lt valu s for CT guarantees entered to the NCTS .........................31 e of gu rantee on GMS..................................................................31 tering f guarantee ........................................................................32 rehen ive guarantee type 1/guarantee waiver type 0....................32 s invol ing higher risk of fraud (Annex 44c goods).........................33

gle) guarantee...................................................................33 of the EURO for individual guarantees .........................................33 dual guarantee via a guarantor.......................................................34 dual guarantee in the form of a cash deposit (NCTS guarantee type

dual guarantee in the form of vouchers ..........................................35 dual guarantee with multiple usage (type 9) ...................................36 ntee liability amounts ....................................................................36

e goods .................................................................................36 dure t departure/export..................................................................37

e Tran it follows an Export .............................................................37 f the T ansit Procedures when goods under Customs Procedures ic Impact (CPEI) are declared for Export........................................37 odgem nt of Community transit declaration...................................37 Norm l Procedure (office of departure)........................................38 ss and clearance of transit movement on the NCTS (at departure)38 ol at departure................................................................................39 simpl ied procedure at the Office of departure (Authorised .......................................................................................................39 ng an CTS declaration (authorised consignor) ............................39 trans ort mode (Box 26)/Identity of means of transport at departure

........................................................................................................40 s declared for transit but not shipped .............................................40 ination of the goods .......................................................................41 ination of the CT guarantee details................................................41 le consignments in the same means of transport/container ..........42 tion of a declaration on the NCTS..................................................43 ellation of a transit declaration........................................................43

of tr sit ...........................................................................................43 ocedures........................................................................................43 ntation at the office of transit .........................................................44

cation f goods crossing the frontier...............................................44 sion to ifferent office of transit.......................................................45

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3.5.5 Movement tu3.6 Proce s a

3.6.1 NCTS a3.6.2 Trade3.6.3 Trade s3.6.4 Proce 47 3.6.5 NCTS if 47 3.6.6 Impor3.6.7 Issue c3.6.8 Non-c3.6.9 Use o 3.6.10 Contr

3.7 Disch wr3.7.1 Office te3.7.2 Contr l3.7.3 Reas 3.7.4 Resp t

3.8 Prohib s a3.9 Transhipmen

4. TIR.... .....4.1 Introd n .

4.1.1 Backg 4.1.2 Contr p

4.2 Gene in4.2.1 Use o C4.2.2 Validity of TIR4.2.3 Inspe fManual]........4.2.4 Fallba e

4.3 Guara A4.3.1 International 4.3.2 Natio a

4.4 Stand of 56

4.4.1 Gene e4.4.2 Appro r4.4.3 Appro c

4.5 Trans tro4.5.1 Gene4.5.2 Contr in4.5.3 Carne4.5.4 Incide a4.5.5 Trans emergency s

4.6 Speci an4.6.1 Gene4.6.2 Spec c4.6.3 Trans

rned back ...........................................................................45 dure t destination/import................................................................45

Norm l Procedure (office of destination)......................................45 r at Destination connected to the NCTS (normal procedure).........46 r at de tination not connected to the NCTS...................................47 ss and clearance of transit movement on the NCTS (at destination)

simpl ied procedure at office of destination (authorised consignee)

t entries..........................................................................................48 of a re eipt ....................................................................................49 ompliance at destination................................................................50 f a CT office of destination not named on the CT declaration........50 ol at destination..............................................................................51

arge/ ite-off of the CT movement ....................................................51 of wri -off.....................................................................................51 ol resu ts ‘Unsatisfactory’? .............................................................51 ons for the non-discharge of transit documentation........................51 onsibili y of the principal, carrier and recipient of the goods ...........52

ition nd restrictions .......................................................................53 t of non – Community goods..................................................53

..... ...................................................................................................54 uctio ...............................................................................................54

round information..........................................................................54 acting arties to the TIR Convention, 1975....................................54

ral Pr ciples: TIR Carnets and NCTS ...............................................54 f New omputerised Transit System (NCTS) ................................54

Carnets............................................................................54 ction o TIR Carnets [see Parts 4.4 and 5.3 of Part IX of the Transit .......................................................................................................55 ck [se Transit Manual Part IX, Annex 8.4] ...................................55

ntee ssociations [see Transit Manual Part IX, Part 2.1] .................55 guarantee...........................................................................55

nal Gu rantee Associations............................................................55 ards construction and physical security for vehicles and containers

ral [Se Transit Manual Part IX, Part 4.3] ......................................56 val of oad vehicles for transport of goods under TIR....................56 val of ontainers for transport under Customs seal .......................57

it con l system: General Principles .................................................58 ral ...................................................................................................58 ol with the Community.................................................................58 ts authenticated but not used ........................................................58 nts or ccidents en route [see Transit Manual Part IX Part 5.5] ....58 ferring goods from one means of transport to another in an ituation [see Transit Manual Part IX, Part 5.5]................................59

al arr gements for heavy and bulky goods......................................59 ral ...................................................................................................59 ial vehi les moving under their own power .....................................59 port of live animals [See Transit Manual Part IX Part 4.4.6] ..........59

Page 4 of 136 V 3.3

4.7 Prohib s a4.8 Irregularities

4.8.1 Law .. .4.8.2 Gene4.8.3 Irregu

4.9 Procedure taTable 7 - TIR

5. Simpli tion5.1 Gene5.2 Proce fo5.3 Simpl ion

5.3.1 Natio5.3.2 Move b Memb Stat the C nnel another Mem a Mem er StKingdom; ..... the C nnel inland from ataxes is mad5.3.3 Autom n5.3.4 Simp o(NES) Local 5.3.5 Bi-lateral agr

5.4 Assur of5.4.1 Autho n5.4.2 Gene -5.4.3 Pre-a awaiver 74 5.4.4 Pre-a a5.4.5 Pre-a a5.4.6 Pre-a a5.4.7 Pre-a a5.4.8 Pre-a a5.4.9 Pre-a a

5.5 Post a ris5.5.1 Gene u5.5.2 Durin5.5.3 Revo aprocedure ....

5.6 Contr n Cand sea........

5.6.1 Aims .5.6.2 Resp t5.6.3 Frequ f5.6.4 Risksprocedures...5.6.5 Contr h5.6.6 Contr h

ition nd restrictions .......................................................................60 and Offences .........................................................................60

.......... ............................................................................................60 ral ...................................................................................................60 larities ............................................................................................60

bles ........................................................................................61 Carnets authenticated by an office of departure but not used..........67

fica s (Transit Manual Section V refers) ..........................................70 ral ......................................................................................................70 dure r authorisation ........................................................................70 ificat s based on Art 97 of the Community Customs Code.............71

nal transit simplifications ................................................................71 ments etween the UK and the Channel Islands ...........................71 er es of the EU via the Channel Islands; ................................72

ha Islands and another Member State of the EU via the UK or ber State; .......................................................................................72 b ate of the EU and the Channel Islands via the United

.......................................................................................................72 ha Islands and the United Kingdom when the goods are moved port or airport before a Customs entry for payment of duties and e; ....................................................................................................72

ated i ventory procedures – CCS (UK), CNS and FCPS .............72 lified pr cedure for direct exports using National Export System Clearance Procedures (LCP) .........................................................72

eements..............................................................................73 ance simplifications .......................................................................73

risatio checks prior to approval to use simplified CT procedures.73 ral pre authorisation checks applicable to all applicants ................73 uthoris tion checks for a comprehensive guarantee or guarantee

uthoris tion checks for an authorised consignor ............................75 uthoris tion checks for an authorised consignee ...........................76 uthoris tion checks for air Level 1 simplified procedures...............77 uthoris tion checks for air Level 2 simplified procedures...............77 uthoris tion checks for sea Level 1 simplified procedures .............78 uthoris tion checks for sea Level 2 simplified procedures .............79

utho ation assurance .....................................................................80 ral ass rance checks may include: ................................................80 g an assurance visit Customs may.................................................80 cation nd amendment of an authorisation to use a simplified .......................................................................................................81

ols o T simplified manifest procedures for goods transported by air ..........................................................................................................81

........... ............................................................................................81 onsibili y..........................................................................................81 ency o control visits ......................................................................82 /considerations associated with the use of CT simplified manifest .......................................................................................................82 ols at t e air(port) of departure - air and sea Level 1 manifests .....83 ols at t e air(port) of departure – air and sea Level 2 manifests ....84

Page 5 of 136 V 3.3

5.6.7 Contr5.6.8 Contr

5.7 The s fie5.7.1 Introd .5.7.2 The R5.7.3 The R5.7.4 Comb5.7.5 Gene5.7.6 Applic5.7.7 Gloss

6. NATO Form 6.1 Introd n .6.2 Layout of the6.3 NATO m

6.3.1 Pre-a ic6.3.2 Action6.3.3 Action and re-enter 6.3.4 Action s6.3.5 Disch n

6.4 NATO T6.4.1 Action e

6.5 Further Inform7. Control Copy

7.1 Gene7.2 CAP goods ..7.3 Contr d7.4 Contr Pr7.5 Additi gugoods 106

7.5.1 Produ aTariff chapter

7.6 Gene les7.6.1 Comp o7.6.2 Comp o7.6.3 Comp o

7.7 Use of a red 7.8 Authenticatio7.9 Dividi od7.10 Non-d h7.11 Duplic n7.12 Retro e7.13 T5 go n7.14 Additi ro

7.14.1 Office7.14.2 Office

7.15 Contr y7.15.1 Gene7.15.2 Requ7.15.3 Comp

ols at air(port) of destination - air and sea Level 1 manifests .........85 ols at air(port) of destination – air and sea Level 2 simplifications .87

impli d procedure for goods carried by rail......................................88 uction ............................................................................................88 ail Simplified Procedures at departure ..........................................90 ail Simplified Procedures at Destination........................................94 ined road-rail transport ..................................................................95 ral ...................................................................................................96 ation by Rail Operators to use the Simplification...........................97 ary .................................................................................................98

302 ............................................................................................99 uctio ...............................................................................................99

form: .....................................................................................99 For 302 Transit Procedure: UK as Member State of departure ..100

uthent ation of forms by the CCTO.............................................100 by NATO authority at departure .................................................100 at the customs office of transit when the goods temporarily leave

the Community .............................................................................101 at de tination .............................................................................101

arge a d enquiry action at the CCTO: .........................................101 302 ransit Procedure UK as the Member State of destination.....102

by th NATO authority at destination in UK: ..............................102 ation...................................................................................102

T5...........................................................................................103 ral ....................................................................................................103

.............................................................................................105 olling isposal of relief goods after import .......................................105 ol of oducts of Animal Origin (POAO) ..........................................106 onal idance – T5 Procedure for certain POAO imports – channelled

cts of nimal origin subject to T5 channelling procedures - Guide to headings and examples of goods ...............................................108

ral ru for completion of the Control copy T5 ................................109 letion f a control copy T5 ...........................................................110 letion f a T5 continuation sheet .................................................113 letion f a T5 loading list .............................................................113

label on the control copy T5.................................................114 n of a control copy T5 ..........................................................114

ng go s covered by a control copy T5...........................................115 ispatc of T5 goods ........................................................................115 ate co trol copy T5.........................................................................116

spectiv issue of control copy T5.....................................................116 ods - i cidents en route...................................................................117 onal p cedures for goods moving under CT ..................................118

of departure ................................................................................118 of destination ..............................................................................118

ol cop T5 – authorised consignor procedure..................................119 ral .................................................................................................119 irements for authorisation.............................................................120 letion of a Control copy T5 ..........................................................121

Page 6 of 136 V 3.3

7.15.4 Waive8. Contra tio

8.1 Introd n .8.1.1 The la e8.1.2 General Prin8.1.3 Civil p 8.1.4 1st Co n8.1.5 2nd C8.1.6 3rd Co n8.1.7 Reco8.1.8 Forei c8.1.9 Roles e

9. Specim Ma10. Appeals proc11. List of sRegulation 212. Glossa nd13. Transi s14. Other ma

r of signature...............................................................................121 ven ns and Civil Penalties (CPs) ....................................................122

uctio .............................................................................................122 w gov rning the use of Civil Penalties is contained in: ...............122

ciples ................................................................................122 enalty action for contraventions of transit regulations .................123 ntrave tion ..................................................................................124

ontravention..................................................................................124 ntrave tion ..................................................................................124

rds to be retained .........................................................................124 gn Prin ipals and Carriers ............................................................124 and R sponsibilities of Customs officers ....................................124

en nagement System (SMS) .......................................................126 edure.......................................................................................127

good subject to a higher risk of fraud - Annex 44c of Commission 454/93. ...............................................................................................128 ry a Abbreviations .........................................................................129

t form and letters ..............................................................................133 infor tion sources to accompany this supplement ..........................135

Page 7 of 136 V 3.3

1. I

1.1 Sco

This supplem

It supplemeninformation w

It should no

It also provid(C1125)

1.2 Com

CT procedure

Comm

implement

the C

Community/cthe procedur

The EU Reguagainst persosanctions are

The UK legis

Communderprovis

certaiThe C

1993/1353)

sched

ntroduction

pe of this supplement

ent provides guidance for both UK Customs and traders.

ts the European Commission Transit Manual by providing additional here deemed necessary and is drafted from the UK perspective.

t be read in isolation.

es information on the completion and control of the T5 Control Copy

munity/common transit: Law

s are governed by the following EU Regulations:

Council Regulation (EEC) No. 2913/92 establishing the unity Customs Code

Commission Regulation (EEC) No. 2454/93 for the ation of the Customs Code

The Convention on a Common Transit Procedure, which extends ommunity Transit system to the EFTA countries

ommon transit regulations have the force of law in every MS operating es.

lations referred to above do not include the provision of sanctions ns or companies who fail to observe the legal provisions. Such provided in each MS through the enactment of national legislation.

lation applicable to CT is as follows:

The Commissioners for Revenue and Customs Act 2005. The issioners’ right of detention, seizure and condemnation

section 139 of the Act is extended to CT offences by the ions of section 83.

Customs and Excise Management Act 1979. Please note that n sections will cease to have effect since the introduction of ommissioners for Revenue and Customs Act 2005.

The Customs and Excise (Transit) Regulations 1993 (S.I , as amended by S.I 1993/3014.

Finance Act 2003 Sections 24 to 41.

Customs (Contravention of a Relevant Rule) Regulations 2003 (+ ule of contraventions) (Statutory Instrument 2003/3113).

Page 8 of 136 V 3.3

contra

1.3 Ove

To administeso efficiently the need to a

1.4 Main coand

For goods de

or Codepar

Contrauthe

For goods ar

or T5destin

those

which is co

timescales

timescales

1.5 Theresp

1.5.1

The statemenensuring the Community sExcise CustoNational Tran

Export (Penalty) Regulations 2003 (+ schedule of ventions) (Statutory Instrument 2003/3102).

rall policy objective of CT

r and control CT to ensure compliance with EU and national law; to do and effectively in a way that balances the requirements of the law with void undue burdens on business.

ntrol objectives of transit, Community status Control Copy T5

parting the UK:

the goods, the transit declaration, Community status document ntrol Copy T5 are correctly presented at the office of ture or another designated place

the transit declaration, the Community status document or the T5 ol Copy is appropriate, correctly completed and nticated

enquiry action is initiated within legal timescales

riving in the UK:

the goods, the transit declaration, Community status document Control Copy are correctly presented at the office of ation or another designated place

the goods are of the same quantity, description and status as on the declaration

the goods are accompanied by the appropriate documentation rrectly completed

the transit procedure is ended and discharged within the set

enquiries from other MS are actioned and returned within legal

Customs transit structure and roles and onsibilities of its officers

UK Statement of Service

t of service reflects common, European wide objectives aimed at consistent application of procedures relating to transit and tatus. The statement of service is drawn up and controlled by ms Stamps and Money (ECSM) who report the results to the sit Coordinator. The plan is reviewed/revised on an annual basis.

Page 9 of 136 V 3.3

1.5.2

The national His role is to ManagementTransit Stateachievementlocated in EC

1.5.3

transiapplictechn

promstrate

the E

releva

with aformu

monitamen

educa

CT/NCT

CT/NCTtrainin

and cresolv

National Transit Co-ordinator

transit co-ordinator is accountable to the European Commission. ensure that all new or revised transit objectives in the Transit Plan (devised by the EU Commission) are placed in the UK ment of Service and implemented in the UK. He reports UK s to the Commission on an annual basis. The coordinator is SM.

Community Transit Liaison Officers (CTLOs)

CTLOs are responsible for: Ensuring a consistent approach to t procedures (CT/NCTS/TIR), to encourage a uniform ation of CT/NCTS/TIR nationally and to complement the ical, assurance and control elements of the procedure.

Ensuring that departmental policy is reflected appropriately – to ote policy as directed and to assist in the delivery of gies as identified by the current action/assurance plans.

Transit Statement of Service – providing assurance/feedback to U Commission for its Transit Management Plan.

Assurance Plans – assuring that CT/NCTS/TIR is included in nt business stream assurance plans and risk testing.

Assisting in developing operational policy – to provide ECSM view of local practice and specific risks, helping the lation of effective and practical operational policy.

Monitoring guidance (legislation and procedural changes) – oring and assisting in identifying required changes or dments to CT/NCTS/TIR guidance.

Delivery of internal education – assisting in officer education (re-tion) on CT/NCTS/TIR procedures.

Delivery of external education – assisting in trader education on S/TIR procedures.

Training needs analysis – identifying training/skills gaps within S/TIR procedures and direct personnel to appropriate

g resources if required.

Research resource – acting as resource to ECSM policy team olleagues in the transit research and analysis role, and in ing areas of doubt.

Page 10 of 136 V 3.3

CompliancCTLOs, ITECSMCentr

public

Businmaintdepar

incidesignificto ECSM.

Assurrequired.

1.5.4

Regional Busresources areand nature orecorded in loProgrammes

1.5.5

The CCTO wNational Tranagreement isCoordinator.

The CCTO is

(a) enquiries

(b) general Cthe New Com

(c) updates to

(d) updates toforged or stoldissemination

Local liaison – serving as local liaison/contact for colleagues in e, Detection and Large Business Service and to other DLOs, Central Community Transit Office (CCTO),

, other Member States and to third parties e.g. Contact es (National Advice Service).

Disseminating information – distributing, circulating and ising information within the region as and when required.

CT standing data – assuring that information within the ess/Local compliance areas relating to CT standing data is ained and current, e.g. Customs Office List (COL) and local tmental users of NCTS.

Incident reporting - ensuring that all CT/NCTS nts/irregularities are recorded on DCIS/CENTAUR and that ant incidents/irregularities are reported to the CCTO and

Activity reports – to produce activity reports for Management ance purposes and local NCTS reports for ECSM if

Regional Business managers:

iness Managers are responsible for ensuring that sufficient local allocated so that the main CT control objectives are met. The extent

f the validation and control checks undertaken by regional staff are cal profiles and the results are fed into the Regional Assurance

.

The Central Community Transit Office (CCTO):

orks to a service level agreement that reflects the objectives of the UK sit Plan and the requirements of the EU regulations. The service level reviewed on an annual basis and results are reported to the National

also responsible for ensuring correct and timely action in relation to:

and verifications to/from other Member States;

ustoms and trade enquiries (UK-CS) on the operation of puterised Transit System (NCTS);

the NCTS standing data;

the Specimen Management System (SMS) on lost, en CT stamps, seals and guarantee certificates and of information to regional officers;

Page 11 of 136 V 3.3

(e) notificatiomovements a

(f) authorisatiCT, Communapproved in t

(g) approval ocountries;

(h) approval osimplification

(i) the identifi

(j) providing atransit proced

(k) maintaininand offices o

(l) enquiries a302 procedur

1.5.6

ECSM providstatus, includ

statusParliament

to the

The roles anddestination a

1.6 New

The NCTS iscountries. Pagoods in exc

ns to principals/carriers and guarantors when transit re not ended or discharged correctly;

on, control and review of regular shipping services and ity status, T5 Control Copy and TIR simplifications he UK;

f CT air simplifications applied for in other MS and EFTA

f CT authorised regular shipping services and sea s applied for in other MS;

cation of fraudulent transit operations;

dvice to Regional Business Areas on the operation of ures;

g an exchange of information between the Commission f departure and destination regarding sensitive goods;

nd verifications relating to goods moved under the NATO e.

Excise Customs Stamps and Money (ECSM)

es the UK policy and operations framework for transit and Community ing:

Representing the UK at international meetings.

Dealing with Parliamentary aspects of transit and Community policy including ministerial briefing/correspondence and

ary questions.

Monitoring the implementation and effectiveness of policies.

Liaising with and providing timely and relevant transit information trade and Customs operational staff.

Formulating/revising assurance/operational practices.

Drafting and updating transit training material and guidance.

responsibilities of the officers at offices of departure, transit and re described in the Transit Manual Part IV.

Computerised Transit System (NCTS) Introduction

mandatory for the majority of transit movements within EU and EFTA per transit documents are only accepted from private travellers (with ess of allowances) and during NCTS fallback. See Section 3.1.

Page 12 of 136 V 3.3

1.7 Rete

It is a legal reactivities for aof six years fretained for athat Customstrade, are be

1.8 Praccus

1.8.1

The closure oeconomic opmanagers shdecision to clintegrity of thdischarge of consequencecountries sho

1.8.2

Ar Ar Di Incopy the in

1.8.3

Aroperathe CCTO). Ar Dideparture

ntion of records

quirement for economic operators to retain records of their customs minimum of four years for import and export purposes and a minimum

or VAT and excise purposes. Community status documentation must be minimum of two years. The information must be stored in such a way can easily be satisfied that all imports and exports, including intra-EU ing correctly declared and accounted for.

tical consequences concerning the closure of toms offices

Introduction

f offices of departure/destination has practical consequences for erators and for national administrations. ECSM recommends that local ould consider the likely impact on trade and other customs offices in any ose an office or reduce its opening hours. In order to preserve the e Community transit/ common transit procedure, notably concerning the transit operations and the inquiry procedure and minimise the s, the European Commission has issued guidelines on the action that uld take when a decision has been made to close an office.

For closed offices of destination

range for the transfer of work to the nearest operational office of destination. range for the redirection of mail to that office. splay notices referring economic operators to the nearest office of destination. struct such offices to issue proof of the end of the procedure (i.e. a stamped of the TAD or fallback document) on request, to prevent the need to resort to quiry procedure.

For closed offices of departure

range for the transfer of work on undischarged movements to another tional office of departure. (Not applicable in the UK as this work is centralised at

range for the redirection of mail to another operational office of departure. splay notices referring economic operators to the nearest operational office of

Page 13 of 136 V 3.3

1.8.4

All such closuoffices for Comust be notifupdated.

List of authorized customs offices

res must be notified as amendments to the "list of authorized customs mmunity/common transit operations". In the UK these amendments ied to the CCTO to arrange for the Customs Office List database to be

Page 14 of 136 V 3.3

2. Srefers

2.1 Iden

2.1.1

Certain exposubject of IPRNorthern Irishgoods. See N

2.1.2

For goods reoptional.

Goods may tremain under

See Notice 2

2.1.3

Special proceon which relieinformation.

2.1.4

Special arranpayments duCommunity dCommunity cwhiskies. Co

tatus of goods - Transit Manual Part II

tifying T1 goods

UK produced gin, vodka, and tobacco products

rts of these products to a non-Community destination may also be the claims. The special arrangements relating to IPR on Scotch or whiskies should be considered when deciding the correct status of the otice 221 for further information.

Temporary Importation relief goods

-exported via another Member State, use of the T1 procedure is

ravel under Temporary Importation relief arrangements where they cover of the same Temporary Importation authorisation.

00 for further information.

Continental shelf goods

dures apply to goods moving to and from offshore platforms depending f they are moving under. See Notices 221 and 770 for further

Scotch whisky and Northern Irish whiskey

gements exist to determine the amount of IPR and CAP refund e on exports of Scotch whisky and Northern Irish whiskey to non-estinations. The payments are in respect of imported grain and/or ereals used in the production of grain and malted (and blends of both) ntact the RPA for further details.

2.2 Useto p

The EMCS isinformation insuspension wAccompanyinUK.

of Excise Movement and Control System (EMCS) rove status

an electronic data processing system which captures and processes respect of movements of Community goods under excise duty ithin the European Union. EMCS replaces the paper Administrative g Document (AAD) and the W8 which is used for movements within the

Page 15 of 136 V 3.3

http://www.rpa.gov.uk/

Under EMCSmeans of thesubmitted byon the EMCS

This scenarioavailable.

2.3 Whi

In addition toalso be compmovements wprocedure mused.

For further in

2.4 Auth

An authoriseply only betwthe status of is required fo

A shipping comust apply toestablished. send the shipRegular Shipdocuments a

The CCTO wwhich the noauthorisationreceived froma regular shipthe C1140 toauthorities in

If the applicawriting.

2.5 Free

When a vessboard will neunless the shthe free zoneguidance R5

, a movement of excise goods between two traders is documented by electronic Administrative Document (eAD). This is electronically the consignor and validated by the Member State of dispatch. The data can be used to prove that the goods have Community status.

is currently under review and more information will be provided when

sky Export Refund Scheme (WERs)

the excise movement procedure, for exports of UK whisky a T5 must leted to facilitate a CAP refund. As the excise procedure applies only to ithin the EU, for exports to or via an EFTA country the common transit

ay be used to move the goods. In this case the T1 procedure must be

formation on the excise procedures, see Notice 197

orised regular shipping service

d regular shipping service is a service that carries goods in vessels that een ports situated in the Community. It is not necessary to demonstrate Community goods carried on an authorised regular service; however CT r any non-Community goods carried.

mpany who wishes to become authorised as a regular shipping service customs in the EU Member State where the shipping company is

In the UK, applications must be made in writing to the CCTO who will ping company an application form (C1349) and a blank Certificate of ping Services (C1140). The shipping company completes both nd returns them to the CCTO.

ill contact the customs authorities of the other EU Member States in minated ports are situated, requesting their agreement to the . If Customs are satisfied with the application and if no objections are the other MS within 60 days, the CCTO will grant the authorisation as ping service and send the requisite number of authenticated copies of

the shipping company. The CCTO will notify the corresponding the Member States concerned of the authorisation.

tion is refused, the CCTO will inform the applicant of the reason(s) in

zones

el has called at an EU free zone, the status of any Community goods on ed to be proved when they are unloaded at any subsequent EU ports ip’s papers show that the vessel came from a part of the port outside . For further information on free zones see Notice 334 and Customs -6 (Free Zones).

Page 16 of 136 V 3.3

2.6 Com

If a trader is na T2L/T2LF sCustoms it shNational Clea

The NationalCustom HousFurness QuaSalford Manchester M50 3XN Tel: 0161 261

A Communitysuch as an in

Before authe

The destinati F dand EFTA co

munity status documents – standard procedure

ot an authorised consignor for Community status purposes and needs tatus document (copy 4 or 4/5 of the SAD) to be authenticated by UK ould be be sent, with a stamped self-addressed envelope, to the rance Hub (NCH) at the following address:

Clearance Hub e y

7000 (Main Office)

status document can also be made on commercial documentation, voice, transport document or shipping company’s manifest.

ntication Customs will check that:

on is allowable. A T2L/T2L ocument is only valid in MS untries.

Any alterationproperly mad

ns moverwritten. Tthe signatoryrepresentativthe amendmeand does notCommunity c

s have been e.

Alteratio ust be crossed out, not hey must be initialled by either

or exceptionally by a e if evidence is available that nt corrects an obvious mistake

affect liability or any special ontrols.

The status incorrect. Customs will

if there is no

It should not because finismanufacturedcirculation. MEU for exporIPR parts or goods as divtoothpaste. Incommercial e

dicator in Box 1 is The goods must be in free circulation. only authenticate the document doubt as to the status.

be automatically assumed that, hed products originate/are in the EU, they are in free any goods manufactured in the t to third countries will contain constituents. Examples include erse as motorcars and cases of doubt we may call for vidence or examine the goods.

The declaraticorrectly

n o(Declarant orconsignee), 3of the T2L/T2

on is completed Completio f boxes 1, 2, 3, 4, 5, 14 representative of the 1, 32, 33, 35, 38, 40, 44 and 54 LF are compulsory.

Page 17 of 136 V 3.3

2.6.1

If a trader losor fax of the othe NCH, Sa

Comm

Customs willoriginal documatches the ‘DUPLICATEloss or if the application.

2.6.2

A retroactiveWhere in excstatus documone or more information (i

despaissued in er

a copconsivessel.

The NCH wilexported from

Where authowill mark the

Lost T2L/T2LF document

es a T2L/T2LF document, Customs may issue a duplicate. A photocopy riginal document is not acceptable. The trader must apply in writing to

lford, and provide the following information:

the reason for the loss of the original document;

the identity of the original document ie serial number;

an undertaking to surrender the original if found;

a copy of the commercial invoice to provide evidence of unity status;

a completed duplicate T2L/T2LF document.

compare the duplicated copy of the T2L/T2LF with the NCH copy of the ment. If they are satisfied that the loss is genuine and that the duplicate copy of the original, they will authenticate the replacement and mark it ’ in red in box ‘C’. If Customs are not satisfied with the reason for the duplicate does not match the original document they may refuse the

Retroactive T2L/T2LF document

Community status document cannot be issued without a valid reason. eptional circumstances it is necessary to either issue a Community ent after despatch of the goods or to replace a transit declaration with new Community status documents, the trader must provide the following n writing) to the NCH, Salford:

The reasons why the document was not raised at the time of tch, or the details and/or a copy of the transit declaration

ror for the same goods;

A copy of the original pre-shipment declaration or pre-entry; or if y of this document is not available, full details of the gnment, date and place of shipment and the name of the

l liaise with the office of departure that the goods were originally .

rity to issue a retroactive Community status document is given, Customs document in red ‘ISSUED RETROACTIVELY’.

Page 18 of 136 V 3.3

Where a tranCommunity sdeclaration indeclaration m

Where a retrodeclared on t((available fro

sit declaration is drawn up in error and subsequently replaced by a tatus document, the trader must make reference to the original box 31 of the T2L/T2LF document. Any special notations on the transit ust be reproduced on the T2L/T2LF.

active T2L/T2LF is requested for goods in excess of the quantity he original CT declaration, the trader must complete a Form C81 m the HMRC website) requesting amendment to the original entry. The e returned to the following address: form should b

HM RevenueStatistics and3rd Floor Alex21 Victoria ASouthend-onSS99 1AA

Customs mapre-entry is naccompaniedpermanent imthe goods.

2.7 Comproc

An authoriseusing a specT2L/T2LF prebecome an acontact the C

& Customs Analysis of Trade Unit (SATU) ander House venue -Sea

y accept a retroactive T2L/T2LF where a pre-shipment declaration or ot required at shipment because the temporary export of an private motor car or pleasure craft into another MS has become a portation there. Customs will however require evidence of the status of

munity status documents – authorised consignor edure

d consignor may authenticate their own Community status documents, ial metal stamp, or they may use a pre-authenticated T2L/T2LF or a -printed with the imprint of the special metal stamp. If a trader wishes to uthorised consignor for Community status purposes, they should CTO or download an application form from the HMRC website

The full condletter.

2.8 Priv(T2L

Customs mapaper to be pdocument (Srequirements

itions of the trader's approval will be documented in their authorisation

ate printing of the Community status document /T2LF)

y allow T2L documents produced from master systems on plain white rivately printed. Traders are advised to have their specimen T2L AD Copy 4) vetted by Customs to ensure that it meets with the legal . Specimen documents should be sent to the following address:

Page 19 of 136 V 3.3

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_Forms&propertyType=document&id=HMCE_CL_000464


HM RevenueData CaptureTariff Manag 10th floor Ale21 Victoria ASouthend-onSS99 1AA

2.9 Pos

CT procedurethe prescribe

Goods postefree circulatio(UK Form C1special territo

If a package status docummay be sent the package.package to s

This proceduany Communmust be cove

Where a condiverted in thlabel must beone of the sp

2.10 T2Mwaters

Form T2M isby Communi

Form T2M (Uand a copy. Iform must beto prove that UK Customsthe Commun

the catch

and Customs

ement Team xander House venue -Sea

tal traffic

s do not generally apply to postal packages if they are accompanied by d postal documents.

d in the UK for delivery to another MS will be treated as if they are in n unless the package or accompanying documents bear a yellow label 130 if posted to another MS, UK form C1130ST if posted to one of the ries).

bearing a yellow label also contains Community goods,a Community ent will be required for those goods. The Community status document separately to the addressee for production to Customs or enclosed in In the latter case, the sender must clearly mark the exterior of the how that T2L documents are enclosed.

re does not apply to goods sent by post to an EFTA country. However, ity goods sent to these countries for onward transmission to another MS red by a Community status document.

signment from a country outside the EU or from a special territory is e UK, either on receipt by the postal authority or after delivery, a yellow attached if the package is re-addressed to a destination in the EU or ecial territories.

Status Documents for fish caught in Community

used to prove the Community status of products of sea fishing caught ty fishing vessels.

K Form No. C1135) is printed as a two-part set, made up of an original t is produced in pads containing ten sets of the form. The completed presented to Customs at the Community port where the catch is landed the fish were caught in EU waters and are in free circulation. However, may waive the requirement for a T2M for catches landed in the UK by ity fishing vessel which made the catch, provided:

Customs have no doubt about the origin of the products and/or

Page 20 of 136 V 3.3

decla(EEC

To obtain blaNational Clea

On receipt ofcomplete box

Box 1

Owner’s full n

the Master of the vessel has submitted the necessary landing ration as required by Article 8(1) of Council Regulation ) 2847/93.

nk T2M forms, fishing vessel owners must request supplies from the rance Hub (NCH) in Salford Tel on 0161 261 7081/5517/7179/7180.

the blank forms the vessel owner or his/her representative must es 1, 2 and 3 of each form in the pad as follows:

ame and address (a rubber stamp can be used)

Box 2

Name of ves

Registered F

Base port

Nationality of

sel

ishing or Official number

vessel

Box 3

Signature and date

Following comNCH at the fo

The NationalHM RevenueCustom HousFurness QuaSalford Manchester M50 3XN

There is no pbe sent by pooffice hours.

The Nationalforms. The NSeamen. The

pletion of boxes 1, 2 and 3 the forms should then be returned to the llowing address:

Clearance Hub & Customs e y

ublic counter facility at Salford therefore these documents will need to st. Processing will be carried out from Monday to Friday during normal

Clearance Hub (NCH) will then complete and stamp box B of the T2M CH will also stamp Box A on behalf of the Registry of Shipping and NCH will then return the forms to the vessel owner/representative.

Page 21 of 136 V 3.3

Vessel owneto issue the bauthenticatedorder the form

These procedarrangementChannel Islan

rs need to be aware that it may take up to two working days for the NCH lank T2M forms and a further three working days for them to return the forms. The owner/representative will therefore need to ensure that they s in sufficient time.

ures affect only fishing vessels registered in the UK. Local s apply in respect of vessels registered in the Isle of Man and the ds.

Page 22 of 136 V 3.3

3. C

3.1 New

3.1.1

Council ReguCommittee oCommunity/csee paragrap

Each nationaaccording to through a cencountries. ThCore (MCC) the basic datEuropean ne

The NCTS istransit contin

3.1.2

To submit CTcomputer andAccompanyinneed a suitabrequired form

In the UK the

3.1.3

To use the emElectronic Dasystem. Tradmessages thper declaratio

ommunity/common transit (CT)

Computerised Transit System (NCTS)

NCTS: General

lation (EC) No 837/2005 and Decision No 4/2005 of the EC/EFTA Joint n Common Transit made the use of the NCTS compulsory for ommon transit declarations with effect from 1 July 2005. For exceptions, h 3.1.10.

l administration has developed its own NCTS processing system, centrally defined architecture, and these systems are connected, tral domain in Brussels, to all other Member States and EFTA

e UK, like many other participating countries, uses the Minimal Common software developed by the European Commission, which provides all a capture and messaging functionality for effective connection to the twork.

a separate system from CHIEF therefore separate declarations for ue to be required.

NCTS access channels

declarations, the principal or his representative must have access to a an Internet connection. If traders wish to print their Transit g Document (TAD) and List of Items (LoI) at their premises they will ly configured printer to reproduce the barcode on the TAD in the at.

re are three access channels to the NCTS:

Email via Electronic Data Capture System (EDCS) channel;

HM Revenue & Customs NCTS Web channel;

NCTS XML (Extensible Mark-up Language) channel.

E-Mail via EDCS

ail service, traders must be able to make declarations to the NCTS by ta Interchange (EDI) and to exchange the necessary messages with the ers also need specialist software to construct and translate the at the NCTS requires. The email channel can process up to 999 items n.

Page 23 of 136 V 3.3

3.1.4

To use the WIdentificationGovernment channel can

3.1.5

To use the XThey will alsodelivering of service proviinformation o

HM Revenue and Customs NCTS Web Channel

eb channel, traders need a UK Economic Operator Registration and number (EORI) and a UK postcode. They must register for a Gateway account and then enrol for the online service. The Web process up to 99 items per declaration.

NCTS XML (Extensible Mark-Up Language) channel

ML channel, traders must register for a Government Gateway account. need to purchase or develop their own XML wrapping tool for

messages direct from their organisation. Alternatively, traders can use a der that will perform the XML wrapping on their behalf. For further n the XML service click here.

3.1.6

The ‘ConfirmHelpdesk to eState/countrygoods under wishes to useMail. The Hethe trader via

The UK tradeconfirmation

Th

Th

Thconsi

For details on

NCTS trade e

Confirmation of Authorised Consignees

ation of Authorised Consignee’ facility allows the NCTS ‘Live Service’ lectronically request confirmation from a CT office in the Member of destination that a trade entity is authorised, at that office, to receive the authorised consignee simplified CT procedures. Any trader who this facility should contact the NCTS ‘Live Service’ Helpdesk via E-

lpdesk will pursue the enquiry electronically on the NCTS and reply to E-Mail.

r must provide the Helpdesk with the following information for the enquiry to be made:

e EORI number of the trade entity concerned;

e name and address of that trade entity;

e office code of the CT office of destination to which the authorised gnee is linked.

how to contact the Helpdesk, please see link below:

nquiries - contact information on the HMRC website.

Page 24 of 136 V 3.3

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageImport_ShowContent&id=HMCE_PROD1_025417&propertyType=document

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageImport_ShowContent&id=HMCE_PROD_009153&propertyType=document

3.1.7

Traders cannrecords and ssystem. Thesare specificaTo enable prand promptlystanding data

Details of theNCTS are seTIS, and info

Information Exchange (IE) Messages

ot interface directly with the NCTS to input or amend data or to access tanding data, but can exchange defined structured messages with the e messages are known as Information Exchange (IE) messages and

lly identified by number, e.g. the electronic transit declaration is IE015. ocessing it is essential that traders keep their standing data up to date advise the CCTO of any changes. Please note that changes to take 3 working days to implement.

structure of the various IE messages that will be exchanged with the t out in the UK NCTS Technical Interface Specifications (TIS). For the rmation on trade testing, see the HMRC website (www.hmrc.gov.uk) for r the Import & Export, Community/Common Transit and Transports x Routiers (TIR)/‘Technical information’ and ‘General information’ ectively).

details (undeInternationausections resp

A list of the main IE messages is shown below.

Page 25 of 136 V 3.3

http://www.hmrc.gov.uk/

IE ref Function IE007 A otifica t by trader

destination. rrival n tion Sen at destination to the office of

IE008 A otifica ofwhen an incor(IE007) messag

rrival n tion rejection Sent by the fice of destination to the trade rect/invalid arrival notification e is entered to the NCTS.

IE009 Cancellation de y the ofadvising that cancellation req

cision Sent b fice of departure to the trader action has been taken on a uest. Either accepted/rejected.

IE014 D on request departure to req

declaration.

eclarati cancellation Message sent by the trader to the office of uest a cancellation of a transit

IE015 D on dat rom the tradereclarati a F to the office of departure. IE016 Declaration reje the offic

advise that the Icted From e of departure to the trader to

E015 has been rejected. IE025 G lease n ffice

destination wheoods re otification From the o of destination to the trader at

n goods are released. IE028 Acceptance not

allocated submits valid IEaccepted by MC‘submitted’ dec

ification MRN From office of departure to trader after trader 015 (declaration data) and it is C. Also sent on acceptance of

laration. IE029 R or tran m office of delease f sit Fro eparture to trader IE043 Unloading perm ffice of d

of IE007 for Siconsignees) onl

ission From o estination to trader after receipt mplified Procedures (authorised y

IE044 Unloading rema authorisdestination

rks From ed consignee to office of

IE045 Write-off notifi office trader/Principal

cation From of departure/write-off to at departure

IE051 N e for t office of goods under cotransit moveme

o releas ransit From departure to trader to advise that ntrol are not satisfactory for a

nt IE055 G e not v office of duarante alid From eparture to trader IE058 Unloading rema o

advise that uincorrectly com

rks rejection From office f destination to the trader to nloading remarks have been pleted or are unacceptable

IE060 C ecisio f goods are under

ontrol d n notification From office o departure to trader to advise that control

Page 26 of 136 V 3.3

3.1.8

3.1.8.1 The LRN is thdeclaration. Tis unique and

It is especiallbecause thisthe NCTS. A

3.1.8.2 A key elemennumber gene

The MRN hafirst two indicdeparture (GFelixstowe) amovement an

Following reltheir MRN(s)Commission

http://ec.europ

NCTS Reference Numbers (LRN and MRN)

Local Reference Number (LRN) e declarant’s own unique number and must be included on a transit he format of the LRN is left to the declarant’s discretion, provided that it that it does not exceed 22 characters.

y important to know the LRN when a transit declaration is pre-lodged is the only reference that the officer can use to recall the declaration on n MRN (see below) is not issued at the pre-lodgement stage.

Movement Reference Number (MRN) t of the NCTS is the Movement Reference Number (MRN), a unique rated by the system upon its acceptance of a correct declaration.

s a defined structure of 18 characters; e.g. 09GB00005112345678. The ate the year (2009), the second two the country of the office of B), the next six the code for the office of departure (000051 = nd the last eight (12345678) consist of the unique identifier for the d a check digit.

ease of a movement at departure, traders may wish to track the status of (currently only for international movements) using the European website – see link below:

a.eu/taxation_customs/dds/cgi-bin/mishome?Lang=EN

3.1.9

The Transit Anumerical forintended to aoffices, most

If the declarahave a specirequired form

The TAD willfurther stampseals affixed,presenting thArrival Date’.

Transit Accompanying Document (TAD) and List of Items (LoI) 1

ccompanying Document (TAD) must bear the MRN printed both in mat and as a Barcode. This is a legal requirement and the Barcode is llow automatic processing, by use of Barcode readers, at busy CT notably on EU/EFTA borders e.g. France/Switzerland.

nt wishes to print the TAD at their own premises, he/she will need to fied printer properly configured to print the TAD and LoI in the legally at and including the printed Bar Code.

be automatically authenticated by the NCTS and will not need to be ed or authenticated. The authentication will include the identity of any the binding itinerary set by the office of departure, and the time limit for e goods and the TAD at the office of destination, i.e. the ‘Expected

-

99 itemNCTS EDCS

1 LoI required for declarations with more than one item. The NCTS Web route only allows up to s to be entered per declaration. Up to 999 items can be entered per declaration via the

route.

Page 27 of 136 V 3.3

The IE029 mmessage thafor printing th

Full details athe Barcode,the HMRC w

essage will prompt the printing of the TAD/List of Items. It is this t permits the release for transit and that contains all the necessary data e TAD.

nd instructions as to the form and printing of the TAD and LoI, including are set out in the UK NCTS Technical Interface Specification (TIS)-see ebsite (www.hmrc.gov.uk) for details (under the Import & Export, ommon Transit and Transports Internationaux Routiers (TIR)/‘Technical Community/C

information’.

3.1.10

Some transitthe simplifiedprocedure, osimplificationintroduction oimplemented

Community sfrom the NCT

3.1.11

The use of pa

In the UK, paSAD, howeve

An NCTS ane.g. all transiended in NCTto the provisi

3.1.12

Where possibworking days

HMRC online

Exemptions from using the NCTS

procedures do not use the NCTS. NCTS does not have to be used for procedures for goods moving by air, sea, rail, pipeline or the NATO 302 r if a trader moves goods under one of the UK national transit s. This is likely to change for at least some of these procedures with the f the Modernised Customs Code (MCC) which is due to be

in 2013.

tatus (T2L) and control copy T5 documents are also currently excluded S procedures.

Use of paper transit declarations

per transit declarations is permitted:

as a fallback when the NCTS is unavailable

for private travellers with goods in excess of allowances

per transit declarations are based on the use of copies 1, 4 and 5 of the r in some EU Member States/EFTA countries the TAD may be used.

d a fallback operation must be regarded as two separate procedures t movements initiated and successfully released in NCTS must also be S, and all movements started using fallback must be ended according

ons governing the use of a SAD.

NCTS fallback: ‘Scheduled’ Downtime in the HMRC Central System

le, information on scheduled downtime will be posted up to seven in advance on the Service Availability page.

services availability page

Traders are a‘scheduled’ dare reported accordingly.

dvised to check the site regularly for the date, time and duration of owntime. Availability of the EDCS (e-mail), Web and the XML channels separately on this page. This will help traders to organise their business

Page 28 of 136 V 3.3

http://www.hmrc.gov.uk/

Traders havethe Transit M

Upon reinstathe NCTS.

3.1.13

During ‘unschinterface withprocedure is

If a trader hawithin expectaction will bethe trader muMonday to Fr

Traders may

permission to use the fallback procedure in accordance with Part V of anual during periods of unavailability.

tement of the central system, traders must immediately revert to using

NCTS fallback: ‘Unscheduled’ Downtime

eduled' downtime when the central system itself or the trader’s the central system is unavailable, permission to use the fallback granted.

s submitted a declaration on the NCTS but has received no response ed timescales this may be as a result of a system failure, corrective necessary to deal with any messages stuck in the system. In this case st contact the NCTS Helpdesk during office hours (08:00 to 17:00 iday) on Tel: 01255 244709.

wish to view the HMRC online services availability page to establish if availability has been published which may impact on their business. any future un

See below fo

3.1.14

To use the faPart V of the completed SAdeparture.

Authorised Capproval.

The office of and if satisfiedifferent fromin Box A, on been used.

The date and

The fallback

Principals mdate and timNCTS.

3.1.15

The carrier mTransit Advicof transit.

r further details of corrective action.

Fallback procedure at office of departure

llback procedure the principal must complete a SAD in accordance with Transit Manual. Normal procedure principals must present the D together with the goods and a valid guarantee to the office of

onsignors should follow the procedures set out in their conditions of

departure will check fallback declarations for accuracy and completion d will number and authenticate the document using a numbering system the one used for NCTS. The fallback stamp must be applied in red ink all copies of the SAD, to indicate that the NCTS fallback procedure has

time must be entered on the fallback stamp.

stamp specifications are given in Part V of the Transit Manual.

ust retain details in their records of all fallback documents used, the e that they started to use fallback and when they reverted to the

Fallback procedure at office of transit

ust present the goods, SAD copies 4 and 5 and a completed TC-10 e Note (TAN) to each office of transit. The TAN is retained at the office

Page 29 of 136 V 3.3

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageNoNavigation_ShowContent&id=HMCE_MIG_009921&propertyType=document

Note: Principsupply of Traa need to useHelpline (form

3.1.16

To end the faare presentewhere used).

Following ancopy of the Tthe office of d

3.2 Gua

3.2.1 (GMS)

The GMS is utypes:

0

1

2

4

9

Three days intrader must:

Fo

Fo

If the trader ithe recordingallow for the

als who move goods via an office of transit are advised to obtain a small nsit Advice Notes (Form C1128) to provide to the carrier in case there is fallback. These forms are supplied by the VAT, Excise and Customs erly NAS) on 0845 010 9000.

Fallback procedure at office of destination

llback procedure the principal is responsible for ensuring that the goods d at the office of destination together with SAD copies 4 and 5 (or TAD

y controls the office of destination must send both copies of the SAD (or AD) to the CCTO in Harwich who will retain copy 4 and return copy 5 to eparture.

rantees (Transit Manual Part III refers)

Types of CT guarantee and the NCTS Guarantee Management System

sed by National Administrations to manage the following guarantee

(Waiver)

(Comprehensive)

(Individual Guarantee)

(Individual Guarantee Vouchers) and

(Individual Guarantee with Multiple Usage)

advance of the electronic declaration being submitted to the NCTS, the

r types 2 and 9 fax the guarantee to the CCTO

r guarantee types 2, 4 and 9, e-mail the access code(s) to the CCTO

s ‘unknown’ to HMRC (not currently recognised as trading in the UK), of guarantees on the GMS will take approximately 4 working days (to capture and download of trader details)

Page 30 of 136 V 3.3

The CCTO we-mail to the the access co

Note: Type 9may request countries agr(including wameasure is pRegulation 2Convention.

3.2.2

When a GMSa transit movwill be automoverwrite thetype 4, the ofof €7000 for

For guaranteamount doesrequired betwrequired for camount will b

For foreign gamount. If thithe system. Famount with

Note: The usother Membetrader’s resporecovery of thsubsequent a

3.2.3

If the guaranissued. Uponsubmit a newessential thasame problem

ill record the guarantee details on the GMS and once recorded send an trader with the Guarantee Reference Number (s), which together with de (s)2 will be input on the electronic declaration.

guarantees are not currently in use. Holders of type 0 or 1 guarantees to use type 9 only if and when the EU Member States and EFTA ee to temporarily prohibit the use of comprehensive guarantees ivers) for goods identified as being subject to large scale fraud. This rovided for in Article 94(7) of Regulation 2913/92 and Annex 47a of 454/93, Article 54(7) and Annex IV of Appendix I to the Common Transit

Default values for CT guarantees entered to the NCTS

UK guarantee (types 0, 1, 2, 4 and 9) is used to secure duties/taxes on ement, declarants must not enter a value as a default guarantee liability atically entered. For guarantee type 2, the office of departure will default liability with the actual liability in GB pounds and for guarantee fice of departure will overwrite the default amount with the actual liability each voucher.

e types 3 (Individual guarantee in cash), 5 (Guarantee waiver, secured not exceed EUR 500), 6 (Guarantee not required), 7 (Guarantee not een the office of departure and the office of transit), 8 (Guarantee not ertain public bodies) and A (Guarantee waiver by agreement), an e entered by the office of departure.

uarantees, the declarant is encouraged to enter the actual liability s isn’t completed, a (£) sterling equivalent will be automatically input by or guarantee type 4, the office of departure will overwrite the default

the actual liability of €7000 for each voucher.

e of default values is UK Policy and will not necessarily be applied in r States. The use of default values in the UK does not change the nsibilities in relation to his guarantee management or affect the e actual duties due on the goods in the event of any irregularities or ction taken by HMRC/UKBA.

Failure of guarantee on GMS

tee fails GMS checks, a ‘Guarantee not valid’ message (IE055) will be receipt of this message, the declarant must request cancellation and declaration with a new LRN. Before submitting the new declaration, it is

t the error (as recorded on the IE055 message) is resolved to avoid the recurring.

-

consider that t

2 The security of the access code is the Principal’s responsibility and should the Principal he code (s) have been compromised, they must contact CCTO and change it

Page 31 of 136 V 3.3

If HMRC/UKBthe goods) thi.e. as per cudeclarant muthe cancellatinformation asame problemcancellation rhas already b

3.2.4

If registering and the declarelease by N26) / Identity of transport wdeclaration b

- If both

to enainform

Oif the reject

- On release oAnticipated Adestination, adeclared NCTare distinct fr

3.2.5

Principals ma

HM RevenueNational SimCCTO Custom HousMain Road Harwich Essex CO12 3PG

Tel: 01255 24

A ‘reject’ the guarantee (e.g. the guarantee type is not appropriate for en this is input to the system and the declarant will be advised off-line rrent arrangements e.g. phone or fax. Upon receipt of off-line advice the st submit a new declaration with a new LRN. HMRC/UKBA will perform ion. Prior to submitting the new declaration it is essential that the dvised by HMRC/UKBA is acted upon. Failure to do so may result in the recurring e.g. guarantee needs to be recorded on GMS. The

equest must make reference to the new LRN or, if the new declaration een submitted and accepted by the NCTS, the new MRN.

Registering of guarantee

of the guarantee is successful, the transit movement will be released rant will receive the ‘Release for Transit’ message, IE029. However,

CTS will be dependent on completion of the Inland Transport Mode (box of means of transport at departure (box 18). Failure to enter the means ill either result in HMRC/UKBA seeking details to enable release or the

eing rejected:

boxes 18 and 26 are left blank (completion of box 18 alone is sufficient ble release by Customs) Customs will request the necessary ation before the movement can be released; or

ther than for modes 5 and 7 (which do not require an identity to be entered), mode is entered but the identity is left blank the declaration will be ed and will need to be resubmitted.

f the movement, the NCTS will automatically send an electronic rrival Record (AAR) advice message to the declared NCTS office of nd an Anticipated Transit Record (ATR) advice message to any S offices of transit. See part 3.5 for ‘office of transit’ procedures, which

om the procedures at offices of departure and destination.

Comprehensive guarantee type 1/guarantee waiver type 0

y apply to the CCTO National Simplifications Team in Harwich:

& Customs plifications Team

e

4754 or 01255 244735

Page 32 of 136 V 3.3

Email – CCTO.OD

The CCTO will send an application form (C1343) for the principal to complete and er with all relevant supporting evidence. The CCTO has a maximum of from receipt of a fully completed application in which to issue the or reject the application.

return, togeththree monthsauthorisation

If an applicatreason(s) wh

If an applicatthe conditionguarantee. Tunderstandindeclaration isand guaranteCCTO will alsincluding the(GMS) and iscode. The prdeclaration.

3.2.6

Part 2, Sectiocomprehensilisted in AnneI of the ConvSupplement.

3.2.7

If a principal deposit as seof departure with the oppoand to ensureoperation.

3.2.8

The guaranteamount of theCustoms willsubmitted.

ion is rejected the CCTO will send a letter to the applicant stating the y.

ion is approved, the CCTO will send a letter to the applicant laying down s under which the applicant will be authorised to use the comprehensive he applicant will be required to sign a declaration confirming g and acceptanceof the conditions of the authorisation. Once this signed received by the CCTO, it will issue the principal with an authorisation e certificates or guarantee waiver certificates (required for fallback). The o enter the details of the principal’s guarantee or guarantee waiver

reference amount onto the NCTS Guarantee Management System sue the principal with a guarantee reference number (GRN) and access incipal must use both the GRN and the access code on the NCTS

Goods involving higher risk of fraud (Annex 44c goods)

n 4 of the Transit Manual advises that the level of reduction of the ve guarantee available is dependent on whether the goods involved are x 44c to the Customs Code Implementing Provisions/Annex I, Appendix

ention. The current list of goods is shown in Chapter 11 to this

Individual (single) guarantee

wishes to use an individual guarantee via a guarantor or lodge a cash curity for a CT operation, the principal must contact the intended office well in advance of the start of the procedure. This will provide Customs rtunity to approve the principal’s chosen guarantor, where appropriate, that the guarantee amount is adequate prior to commencement of the

Value of the EURO for individual guarantees

e amount is entered in £ sterling on the UK NCTS, therefore where the individual guarantee is expressed in euros, the exchange rate that

use is the one applicable on the day that the CT declaration is

Page 33 of 136 V 3.3


3.2.9

CT traders ca

http://www.fs

Individual guarantee via a guarantor

n find a list of approved guarantors/financial institutions at:

a.gov.uk/Pages/Library/index.shtml

Customs officers can find the same list in the Debt Management and Banking pages mental Intranet site. of the Depart

The principalthe goods to used. The gureader.

The guaranteauthenticatio

The principalCustoms willprincipal mus01255 24479the same timdetails of the(GMS). OnceNumber (GRthe access coguarantee wi

If the principaprincipal musdeclaration isand downloa

Under NCTScopies 1, 4 aguarantee is movement. Cof the authen

The CCTO wbe returned t

must provide the guarantor with full details of the type and quantity of be moved under CT and the offices of departure and destination to be arantor will then complete a Guarantee Undertaking and return it to the

e must not be dated more than 28 days earlier than the date of n of the CT declaration.

must present the Guarantee Undertaking to the office of departure. complete Part II and return it to the principal. For NCTS purposes, the t fax a copy of the authenticated individual guarantee to the CCTO - on 2 - three working days before the electronic declaration is submitted. At e the principal must email the access code to the CCTO so that the guarantee can be entered on the Guarantee Management System this information is entered, the CCTO will send a Guarantee Reference N) to the principal by email. The principal must enter both the GRN and de on the electronic declaration. The principal must also lodge the

th the office of departure before submitting the CT declaration.

l holds a foreign guarantee, or is not recognised as a UK trader, the t fax the guarantee to the CCTO four working days before the submitted. This will allow time for the principal’s details to be captured ded onto the NCTS UK system.

fallback the principal must present the guarantee with the goods and nd 5 of the SAD at the office of departure. Customs will check that the valid and sufficient to cover the duties and other charges on the CT ustoms will complete Part II of the Undertaking and send it with a copy ticated declaration to the CCTO.

ill retain the Undertaking until the movement is discharged. It will then o the guarantor.

Page 34 of 136 V 3.3

http://irrm.inrev.gov.uk/new_guidance/gateway/fin_inst/fin_inst_list_intro.htm

3.2.10 3)

The Principacurrency to bdiffering arrato contact thecheck that thcharges liablappropriate areceipt for theis ended, the

3.2.11

If a principal the Road Ha

Road HaulagRoadway Ho35 MonumenWEYBRIDGESurrey KT13 8RN Tel: 01932 84Email: weybr

Individual guarantee in the form of a cash deposit (NCTS guarantee type

l may lodge a cash deposit with the office of departure. In the UK, the e deposited must be in £ sterling. Offices of departure may have ngements for accepting cash deposits; therefore Principals are advised office of departure to confirm arrangements. The office of departure will

e cash deposit is adequate to cover the potential duties and other e on the goods being moved. The office of departure will make rrangements with the Salford Accounting Centre. When completed a guarantee amount can be issued upon request. When the movement

cash deposit will be returned to the principal.

Individual guarantee in the form of vouchers

requires an individual guarantee in the form of vouchers he may apply to ulage Association (RHA). The RHA’s contact details are:

e Association use t Hill

1515 [email protected] ://www.rha.netwebsite: http

A complete liTransit Manu

Vouchers aredetails of theNCTS.

Paper vouchprincipal musdeparture. Cuduties and otCT declaratiothe CCTO.

The CCTO wafter which th

st of authorised guarantors for the issue of vouchers is found in the al Part III.

issued in an electronic format. The RHA informs the CCTO of the vouchers issued in order that the information can be recorded on the

ers are also available from the RHA for use under NCTS fallback. The t present the paper guarantee vouchers with the goods at the office of stoms will check that the vouchers are valid and sufficient to cover the

her charges on the movement. Once Customs have authenticated the n, they will send the vouchers with a copy of the transit declaration to

ill retain the vouchers for three years after the movement is discharged, ey will be destroyed.

Page 35 of 136 V 3.3

mailto:[email protected]

mailto:[email protected]

3.2.12

The EU Reguguarantee/ gfraud. Under the CCTO toonly the goodof Regulationprovided thatguarantee. Eand may be u

NCTS guaranCCTO etc. -

3.2.13

3.2.13.1 When a UK gdefault guarathe principal actual amoun

Note: The apnot apply in oin relation to liability amou

3.2.13.2 Principals whliability amouliability amou

3.2.13.3 The process goods have bend the movethe GMS will

3.3 Loc

Normal proceplace linked tmovement.

A list of UK CAppendix C.

Individual guarantee with multiple usage (type 9)

lations provide for the temporary prohibition of the comprehensive uarantee waiver for goods identified as being subject to large scale these circumstances, a comprehensive guarantee holder may apply to use a multiple usage individual guarantee. The guarantee will cover s affected by the prohibition and must contain a reference to Annex 47A 2454/93. The guarantee may be used to cover several operations the sum of the amounts involved does not exceed the amount of the ach time a movement is discharged, the amount involved is released sed for another transit operation.

tee procedures regarding the faxing of a copy of the guarantee to the as detailed above - also apply to this guarantee type.

Guarantee liability amounts

Use of a UK guarantee uarantee is entered on the NCTS, the GMS will automatically enter a ntee liability amount against the CT declaration. This will apply whether is using the normal or the simplified NCTS CT procedure. Entering an t for a UK guarantee will result in the rejection of the declaration.

plication of a default guarantee liability amount is UK policy and may ther MS/EFTA countries. It neither alters the principal’s responsibilities the management of his guarantee, nor affects the recovery of the actual nt by Customs for the goods in the event of an irregularity.

Use of a foreign guarantee o use a foreign guarantee are encouraged to enter the actual guarantee nt in £ sterling,otherwise the GMS will automatically enter a default nt.

Release of the guarantee of releasing a principal’s guarantee liability amount cannot start until the een arrived at destination. The goods and TAD must be presented to ment on the NCTS. If the principal holds a comprehensive guarantee

re-credit the guarantee with the liability amount.

ation of the goods

dure traders must present their goods to UK Customs at an approved o the office of departure or destination to start or end a transit

ustoms approved places is shown in the UK Integrated Tariff Volume 3

Page 36 of 136 V 3.3

If a trader is aavailable to Cauthorisation

3.4 Proc

3.4.1

This scenario

3.4.2 with

Where CPEI move to the o

For further in

Inward Proce

n authorised consignor or consignee, they must make the goods ustoms at one of the authorised locations specified in their

.

edures at departure/export

Where Transit follows an Export

is currently under review and text will be provided when available.

Use of the Transit Procedures when goods under Customs Procedures Economic Impact (CPEI) are declared for Export.

goods are declared for export, in some circumstances they may have to ffice of exit under a Transit Procedure.

formation see the appropriate notices on CPEI and NES.

ssing (IP) (Notices 221 and 221A; Temporary Admission (TA) (Notice 200); Processing under Customs Control (PCC) (Notice 237); Customs Warehousing (Notice 232); Outward Processing Relief (OPR) (Notice 235); End Use (Notice 780); Free Zones (Notice 334); NES (Notice 275).

3.4.3

A Principal mthe goods at

To enter a pr(IE015 messfor control. Tfield of the IE‘Agreed Locasubject to pri

The NCTS wdeclaration cOffice of Dep

Acceptance o

Pre-Lodgement of Community transit declaration

ay submit an electronic declaration to the NCTS prior to presentation of the office of departure / designated sub place.

e-lodged declaration, the declarant will submit an electronic declaration age) to the NCTS, which indicates that the goods are not yet available his is by input of the term ‘Pre-Lodgement’ in the ‘Agreed Location Code’ 015, and/or information relating to the location of the goods in the tion of Goods’ field. N.B. Use of the ‘Agreed Location of Goods’ field is or arrangement with the office of departure.

ill not ‘accept’ the declaration but will hold it in a ‘Submitted’ state. The annot be accepted until the goods have been properly presented at the arture (or designated sub-place).

f Pre-Lodged Declaration and Allocation of MRN

On presentatprovide the LHMRC/UKBAeither accept

ion of the goods at the office of departure the presenter will need to ocal Reference Number (LRN) included in the declaration submitted. will access the declaration on the NCTS by reference to the LRN and or reject the declaration.

Page 37 of 136 V 3.3

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&id=HMCE_CL_000229&propertyType=document

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&id=HMCE_PROD1_025632&propertyType=document









3.4.4

Any principalnormal proceplace i.e. a dmust be spec

The Principato do so on hdeclarant anddifferent.

The declaraticonsignmentdeclaration adeclaration th

3.4.5

After compleoffice of depathey will releastage, the TAprinted at the

At

Athas arequir

The IE029 many earlier m

Authenticatiothe transit mo

When the traautomaticallymessage, to destination.

When the trareceived fromNotification (I

NCTS Normal Procedure (office of departure)

or his representative may use the NCTS ‘normal’ procedure. Under the dure the goods must be present at the office of departure or at a sub-esignated place approved and controlled by that office. Any sub-place ified in the declaration by using the sub-place code.

l may make the declaration to the NCTS or may request a representative is/her behalf. The party communicating with the NCTS will be the all NCTS responses will be sent to the declarant, not to the Principal, if

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

Process and clearance of transit movement on the NCTS (at departure)

ting its checks on the declaration and the guarantee, customs at the rture will decide if they wish to ‘control’ the goods. If they are satisfied, se the goods for transit (IE029 message, Release for transit). At this D and LoI will be automatically authenticated by the NCTS and can be declarant’s choice, either:

the office of departure; or

the declarant’s premises, provided that the declarant is so approved and printer properly configured to print the TAD and LoI, in the legally ed format including the printed barcode.

essage permits the release to transit, and it is this message alone, not essage, that contains all the necessary data for printing the TAD/LoI.

n of the TAD will include the time limit set by the office of departure for vement to be completed.

nsit is released at the office of departure on the NCTS, the NCTS will send an electronic ‘Anticipated Arrival Record’ advice, an IE001 the declared NCTS offices of transit and the declared office of

nsit movement has ended, and satisfactory control results have been the office of destination, the declarant will be advised by a ‘Write-off E045 message) of the discharge of the movement.

Page 38 of 136 V 3.3

3.4.6

If the office oexamination ‘Control’ to th‘Simplified’ trNCTS. Custorecorded as ‘

If the control as ‘UnsatisfaThe declaratithe declaranteffectively ca

If customs chclarify the irredeclaration, tand arrange

3.4.7 consignor

Authorised coand may spelocation to beof departure.

Authorised co‘authorised lo‘authorised lo

Authorised coable to receivfurther custom

3.4.8

The authoriseprocedure’. Tis unique to eseals to be uthe movemenspecified in th

The NCTS w

AuNumbautho

Control at departure

f departure decides to control a transit movement e.g. physical of the goods or request for additional information, Customs will key e NCTS. This will stop the automatic release timer (for NCTS aders) and the declaration will pass to the ‘Under Control’ state on the ms will perform the necessary controls. If the ‘Control Results’ are Satisfactory’ (i.e. no irregularity), the transit movement will be released.

checks reveal serious irregularities, the Control Results will be recorded ctory’. As a result, the transit movement will not progress any further. on will pass to the ‘Not Released for Transit’ state within the system and will receive a ‘Not Released for Transit’ message, IE051. This ncels the transit movement.

ecks reveal minor irregularities, which can be resolved, Customs will gularity with the declarant but as there is no facility to amend the

he declarant will be required to input a new declaration with a new LRN for Customs to cancel the original declaration.

NCTS simplified procedure at the Office of departure (Authorised )

nsignors may be approved to use more than one office of departure cify more than one ‘Authorised Location’ in the application. Each used must be associated with and approved by each designated office

nsignors must have the goods available for examination at the cation’ associated with the designated office of departure and the cation’ must be recorded in the NCTS.

nsignors will, depending on the conditions of their authorisation, be e a time out release which will enable them to move the goods without s intervention.

Lodging an NCTS declaration (authorised consignor)

d consignor will lodge an NCTS declaration using the ‘simplified he declaration must include the Local Reference Number (LRN) which very declaration. The declaration must also include the details of any

sed, a binding itinerary, if necessary, and the expected arrival date of t at the office of destination as agreed with the office of departure and e authorisation.

ill:

tomatically accept the declaration, generate the Movement Reference er (MRN) and send an Acceptance Notification message to the rised consignor;

Page 39 of 136 V 3.3

Alprovid

Upto theconsignor’sThe Iwhich

3.4.9 depa

Failure to entprocessed uninformation ban identity todeclaration w

Although it isthe means ofcontainer termtransport to bThe EU Regurelaxed wherapplies only tTAD (as a bodestination. Uwriting to the

3.4.10

Where goodsdeclaration, Camended or the goods ha

Where a decor all of the gfacts to the o

In cases wheprincipal musreference to

low, upon acceptance, automatic ‘time-out’ release of the movement, ed that the goods are not ‘controlled’ by the office of departure;

on release, send an electronic release message (IE029, Release for transit) authorised consignor. The TAD and LoI will be printed at the authorised

premises and will be automatically authenticated by the system. E029 message permits the release for transit and it is this message provides all the necessary data for printing the TAD/LoI.

Inland transport mode (Box 26)/Identity of means of transport at rture (Box 18)

er the means of transport may either result in the movement being der the normal procedure (Customs will have to request the necessary efore release); or, other than for modes 5 and 7 (which do not require be entered), if the mode is entered but the identity is left blank the ill be rejected and will need to be resubmitted.

a mandatory requirement to complete Box 18 (identity and nationality of transport at departure) on a CT declaration, it is recognised that, at

inals with high levels of traffic, the identity of the road means of e used is not always known at the time the transit declaration is made. lations therefore allow for the requirement to complete Box 18 to be

e goods are carried in containers and moved by road. The relaxation o authorised principals who can guarantee to enter the details on the x 55 amendment) before presentation of the goods at the office of K principals who wish to take advantage of this concession can apply in

CCTO.

Goods declared for transit but not shipped

are not moved on the intended means of transport named in the transit ustoms will advise the principal whether the declaration must be

cancelled. The declaration can only be cancelled if the transportation of s not started.

laration has been accepted and it is subsequently discovered that some oods have not been shipped the principal must immediately report the ffice of departure. Customs will then take appropriate action.

re non-shipped goods are to be moved under CT at a later date, the t enter a new CT declaration. Box 44 of the new declaration must make the MRN of the original movement.

Page 40 of 136 V 3.3

3.4.11

No exact scawill carry out on the basis

Customs ma

or inc

3.4.12

Customs muguarantee co

The chart beof the goods.

1 If the principcomprehensor a guarantCustoms/thecheck that it

uaranry,

ms wil

ranisfactory:

Examination of the goods

les of examination are laid down in the UK for CT procedures. Customs examinations to verify the description, quantity and status of the goods of local risk assessment.

y also examine the goods if:

entitlement to Community treatment appears doubtful;

evidence of entitlement to Community treatment is unsatisfactory omplete

Examination of the CT guarantee details

st ensure that the principal has provided evidence of adequate ver.

low maps the checks that Customs/the NCTS will make, prior to release

al holds a ive guarantee ee waiver NCTS will is:

If the gsatisfactoCusto

tee is l:

If the guasatmay

tee is not Customs

Authe Va

concerned; Ap

goods beinggoodsunderguaravaliditbelow

Adcustoms dutcharges on t

Auov

Caguaradeposdeficit;

Record informthe facts to t

ntic; lid for the countries rem

propriate for the type of moved (high risk

must not be moved guarantee waiver or a ntee marked ‘limited y’ unless they are the minimum quantity);

equate to cover all the y and other he goods.

thorise the al of the goods.

Refuoperation t

se to allow the o start;

ll for an additional ntee/ cash it to cover any

the ation and report

he CCTO.

2 If guaranteeused Customwill complet1 and also c

nory

il

rantisfactory

voucher(s) are s/the NCTS

e the checks at heck that:

If the guarasatisfactCustoms w

tee is

l:

If the guasa

tee is not we may:

Page 41 of 136 V 3.3

The noffice and thacceptance of Undervoucher(s);

The movewithin the sp(the labe used is nNCTS or on voucher);

Thvouchers is to covgoods.

uchregistr

declaration;

v

vouchO

uara

ame of the guarantee e date of

the taking is stated on the

Note anyvo

of the NC

ment is starting ecified period

st day on which it can oted on the the paper

Authepaper v

Authorisremo

Se

e correct number of used/presented

er the liability on the

CCT

paper er(s) with the ation number

TS fallback

Refumovemecommen

Call for ag

nticate any oucher(s);

deposit tdeficit;

e the al of the goods;

Recinformation

nd any paper er(s) to the .

the fa

se to allow the nt to ce; n additional

ntee/ cash o cover any

ord the

and report cts to the CCTO.

3 If an ind duby a guarantCustoms/thecomplete theand also che

ran

s wil

rantisfactory

:

ivi al guarantee or is presented NCTS will checks at 1 ck that:

If the guasatisfactoryCustom

tee is

l:

If the guasamay

tee is not Customs

Only one uaon the guaran

The guarantoto us;

The guarantodesignated afor service fonamed in the

The guarantemore than 28the commencmovement.

guarantee;

heof the goods;

end the gua

e to alloovement to

commence;

fuse to acguarantee;

eturn the guthe principal amendment asubmission;

Record the inand report ththe CCTO.

g rantor is named tee;

Authenticate

r is acceptable Authorise t

r has n address/agent r each country guarantee;

Sthe CCTO.

e is not dated days prior to ement of the

the Refusm

removal Re

rantee to R

w the

cept the

arantee to for nd re-

formation e facts to

3.4.13

If a means ofdeparture an

If carrieTAD

If ensur

Multiple consignments in the same means of transport/container

transport or containeris carrying goods loaded at a previous office of d new consignments are loaded at a subsequent office of departure:

the means of transport/container carries a trader’s commercial seal the r may reseal the means of transport and note the details in box 56 of the or copies 4 & 5 NCTS fallback document. [Why?]

the contents are covered by more than one declaration, the carrier must e that all the relevant declarations are noted. [Noted with what?]

Page 42 of 136 V 3.3

If custoCustoNCTS.

[Review this

3.4.14

The NCTS wfields have bdeclared datacontent is incmessage will

It is not possreceipt of an amended datre-used on th

3.4.15

3.4.15.1 A transit declmovement haNCTS, the ca

3.4.18.2 HowA declarant mmessage) to ‘Cancellation

3.5 Offic

3.5.1

Offices of tracountry i.e. awhen leaving

Occurrencesis possible, eGermany to MTAD would bin North Shiewould then bpremises in M

Customs have applied an official seal, or a trader’s seal is applied for ms purposes it may only be broken under Customs supervision. ms will note the details of the change to the seals information on the

paragraph.]

Rejection of a declaration on the NCTS

ill automatically validate the declaration to ensure all the mandatory een correctly completed, to ensure the validity of codes and to verify the against standing data. A declaration will be rejected by the NCTS if the orrect or there is any data missing. An IE016 (Declaration Rejected) be sent to the trader and will contain the reasons for rejection.

ible to ‘interface’ with the NCTS and amend a declaration so following IE016, the declarant will need to re-submit the IE015 declaration with a. In these circumstances, the Local Reference Number (LRN) can be e re-submitted declaration.

Cancellation of a transit declaration

Cancellations aration can be cancelled, for a valid reason, at any stage prior to the ving started. Depending upon the stage of the declaration on the ncellation can be initiated either by the declarant or by Customs.

is a cancellation requested?

ay request a cancellation by sending a ‘Cancellation Request’ (IE014 the NCTS. Customs will accept or reject and notify the declarant of the Decision’ (IE009 message).

e of transit

UK procedures

nsit only exist at borders between the European Union and a third non-EU country, across which goods moving under transit will pass or entering the EU in the course of a transit movement.

where a CT office in the UK acts as an office of transit are rare but this .g. when the goods are consigned from an office of departure in anchester via Denmark and Norway. Under these circumstances the

e presented in Norway (as the point of entry into an EFTA country) and lds – Port of Tyne (as the point of entry back into the EC). The goods e delivered to the office of destination or authorised consignee’s

anchester.

Page 43 of 136 V 3.3

When the gothat:

witho

custo

If any minor iNCTS and al

If a major irreof transit, wh

The goods m

Customs will

3.5.2

The customs(ATR)] from tthat office (thdeclaration a

The transit moffice of trans

3.5.3

When the gothe Movemencontrol check

Customs willFrontier’ mesThe movemebe returned t

ods and TADare presented at a UK office of transit Customs will check

The information on the TAD is correct and has not been altered ut good reason;

If an itinerary is prescribed, it has been followed;

Where the declaration shows that the goods are travelling under ms seal, that the seal is still intact.

rregularities are identified, Customs will record the information on the low the movement to continue.

gularity is identified, Customs will terminate the movement at the office ich will then become the office of destination.

ay then either be:

entered to another customs procedure, or

put into free circulation, or

authorised to move forward under a new CT declaration.

notify the CCTO of the irregularity and the subsequent action taken.

Presentation at the office of transit

office of transit will receive a notification [Anticipated Transit Record he office of departure to advise that the goods will be passing through e intended offices of transit will have been included in the IE015 t departure).

ovement will remain in the ‘ATR Created’ state within the NCTS at the it until the goods and TAD are presented there.

Notification of goods crossing the frontier

ods and TAD are presented to the office of transit, customs will access t Reference Number (MRN) on the TAD, carry out any necessary s and record the passage of the goods on the NCTS.

update the movement record by registering ‘Notification of Crossing sage to the office of departure, updating the movement on the system. nt will pass to the ‘NCTS Registered’ state and be stored. The TAD will o the carrier and the movement will continue to destination.

Page 44 of 136 V 3.3

Customs at tmovement reroute (Box 56

3.5.4

Subject to binpass through

The actual ofrequest this f

3.5.5

If route restripresented at transit may redirect it back

3.6 Proc

3.6.1

The goods anapproved subdestination, t

Failure to prethat the guartherefore impbut who cannremain undisArrival’ date awhich the offthe Expectedauthorised co

If the goods, prescribed timthe data sentresolution of NCTS.

If the control not satisfactoof write-off, fomovement, a

he office of transit will record any ‘En Route Events’ on the NCTS cord e.g. any change of means of transport (Box 55), or any incident en ) that has been noted on the TAD when they register the notification.

Diversion to different office of transit

ding itinerary restrictions, CT regulations allow a transit movement to an office of transit other than that or those declared on the declaration.

fice of transit will not hold the ‘Anticipated Transit Record’ but can rom the office of departure after keying the MRN into the NCTS.

Movement turned back

ctions have been imposed by the office of departure and the goods are an office of transit other than that/those declared, the actual office of fuse to allow the movement to cross the frontier at that point and will

to its binding itinerary i.e. to the declared office of transit or destination

edures at destination/import

NCTS Normal Procedure (office of destination)

d TAD must be presented at the office of destination or at a customs--place, i.e. a designated place approved and controlled by the office of

o end the transit procedure.

sent the goods and TAD or ‘arrive’ the declaration on the NCTS means antee liability amount cannot be released on the GMS. This could act on principals wishing to move further goods under the CT procedure ot because the GMS has not been re-credited for movements that charged. The enquiry process will be activated when the ‘Expected nd subsequent ‘Expected Control Results’ date expire. The date by

ice of destination must return the electronic ‘Control Results’ message is Arrival date plus 3 days (or 6 days where the goods are delivered to an nsignee).

TAD and any LoI are presented to the office of destination within the e limits, the office of destination will make a control decision against

by the office of departure through the NCTS. Following any control and discrepancies, the office of destination will input the control results to the

results are ‘satisfactory’, discharge of the movement will be automatic; if ry, the movement will be discharged when it is ‘written-off’ by the office llowing the resolution of any irregularities. Upon discharge of the transit

release message is sent by the NCTS to the notifier.

Page 45 of 136 V 3.3

3.6.2

This proceduof goods thatgoods electrosub-place e.gunmanned or

The destinatiIE007 messaeither at the oe.g. an ERTSnotifier.

If any changehas been not

IE007 ‘Arrivawill be rejecteof goods omimessage IE0reasons for rof destination

Normally therelevant ‘Antiand held on tNCTS will audeparture/wrmovement redestination a

The added imamount (debThis processre-credited a

If the IE007 ‘office of destwill automatic

The NCTS atthe AAR, thesend the ‘ArrAAR, the moThe ‘Arrival Aguarantee typthe movemengoods.

Trader at Destination connected to the NCTS (normal procedure)

re will apply to principals or their representatives, carriers or recipients use the NCTS to notify the office of destination of the arrival of the nically. Recipients may include the operators of any customs approved . warehouses, ERTS and other temporary storage facilities, including occasionally manned ports/airports.

on trader or representative, will submit an electronic ‘Arrival Notification’ ge to the NCTS at the office of destination when the goods are present ffice of destination or at a designated sub-place approved by that office . The party actually sending the IE007 ‘Arrival Notification’ will be the

of means of transport (Box 55), or any other incident en route (Box 56), ed on the TAD, these details must be included in the IE007 message.

l Notification’ messages will be automatically validated by the NCTS and d if the content is incorrect or any required data is missing (e.g. location

tted). If this occurs then an electronic ‘Arrival Notification Rejection’ 08 will be sent to the notifier. The IE008 message will contain the ejection. A new revised IE007 message will need to be sent to the office .

‘Arrival Notification’ will pass validation and the NCTS will find the cipated Arrival Record’ (AAR), sent forward by the office of departure he NCTS at the office of destination, by reference to the MRN. The tomatically send an electronic ‘Arrival Advice’ message to the office of ite-off, stopping the ‘Expected Arrival Date’ timer running there. The cord will pass to the ‘Arrived’ state within the NCTS at the office of nd is ready for processing by customs.

portance of the ‘Arrival Advice’ is that it will also re-credit the liability ited at departure) for guarantee types 0, 1 and 9 registered on the GMS. does not write-off the movement but will allow the principalto reuse the mount to move goods.

Arrival Notification’ submitted relates to a movement for which the actual ination does not hold the relevant ‘Anticipated Arrival Record’, the NCTS ally request the AAR from the office of departure.

the office of departure will automatically respond and, upon receipt of NCTS at the office of destination will accept the ‘Arrival Notification’, ival Advice’ message to the office of departure/write-off and pass the vement record, to the ‘Arrived’ state, ready for processing by customs. dvice’ will also re-credit the liability amount (debited at departure) for es 0, 1 and 9 registered on the GMS. This process does not write-off t but will allow the principal to reuse the re-credited amount to move the

Page 46 of 136 V 3.3

3.6.3

If goods movdestination oan electronic

Thphysi

Focommthe gomana

3.6.4

After the ‘Arrdestination mcompleted wwithin 3 days

The transit mNCTS when office of destoffice of depa

If serious dis‘Unsatisfactomovement wresponsible firregularity an

3.6.5 consignee)

Authorised coable to receiv

An authorisebe named in

The authoriseenable the goend of the tra

The authorisedestination aapplication. Ein the authori

Trader at destination not connected to the NCTS

ing under cover of an NCTS TAD are presented at an office of r an approved sub-place, and the destination trader is not able to make Arrival Notification, then either:

e TAD, together with any supplementary LoI, must immediately be cally presented to Customs at the office of destination; or

r goods presented at a customs-approved sub-place, an informal unication arrangement to immediately inform customs of the arrival of ods must be agreed between the office of destination and the

ger/operator of the premises concerned.

Process and clearance of transit movement on the NCTS (at destination)

ival Notification’ has been recorded on the NCTS, the office of ust then record ‘Destination Control Results’. This must normally be

ithin one working day of the arrival of the movement but, in any event, .

ovement will normally be discharged (written-off) automatically by the ‘satisfactory’ destination control results are input to the NCTS by the ination upon completion of the transit movement. The declarant at the rture will then receive the IE045 write-off notification.

crepancies are discovered by the office of destination and ry’ control results are recorded by them on the NCTS, the transit ill not be discharged automatically. The office of write-off will be or recording write-off on the NCTS, upon satisfactory resolution of the d will send the IE045 write-off notification.

NCTS simplified procedure at office of destination (authorised

nsignees will, depending on the conditions of their authorisation, be e time out release to unload the goods.

d consignee will have (a) designated office(s) of destination, which will the authorisation and will manage the transit procedure.

d consignee will need to be have an appropriate approval in place to ods to be entered to a customs approved treatment or use following the nsit procedure.

d consignee may be authorised to use more than one office of nd may specify more than one ‘authorised location’ in his/her ach location must be approved by the office of destination and specified sation.

Page 47 of 136 V 3.3

The authoriseauthorised lo‘Unloading Rthe CT move

When the gomust advise Notification’ (

The process have been arunder the CTfor movemen

The NCTS winhibiting theconsignee mthe agreed a

If not selectethe timer, senthe authorisethe office of d

The authoriseand respond remarks are

Se

GdeparResu

If the ‘Unloadfor control byrelease will b

The office of goods followirelease mess

3.6.6

Import entrie

d consignee must take full responsibility for the control of goods at the cation, carry out any prescribed unloading checks and send in the emarks’ message (IE044) and meet the requirements for the ending of ment, to the satisfaction of the office of destination.

ods arrive at the premises/authorised location, the authorised consignee the office of destination of the arrival by sending an electronic ‘Arrival IE007 message).

of releasing the guarantee liability amount cannot start until the goods rived. Failure to do so could impact on principals wishing to move goods procedure but who cannot because the GMS has not been re-credited ts that remain undischarged.

ill send an ‘Arrival Advice’ message (IE006) to the office of departure, ‘Expected Arrival’ date timer and the start of an enquiry. The authorised ust make the TAD/LoI available to the office of destination according to rrangements as specified in his/her authorisation.

d for ‘control’ by the office of destination the NCTS will, upon expiry of d an electronic ‘Unloading Permission’ message (IE043 message) to

d consignee which includes the ‘Anticipated Arrival Record’ data sent to estination by the office of departure.

d consignee must carry out all necessary checks against the AAR data with an electronic ‘Unloading Remarks’ message. If the unloading ‘satisfactory’, the NCTS will:

nd a ‘Release from transit’ message to the authorised consignee; and

enerate an electronic advice of satisfactory results to the office of ture, discharging the movement and inhibiting the ‘Expected Control lts’ timer and the start of any enquiry.

ing Remarks’ message is not satisfactory, or the movement is selected the office of destination, prior to expiry of the timer, then automatic e inhibited.

destination will input the ‘Destination Control Results’ and release the ng control and the resolution of any discrepancies. An electronic age will be sent to the authorised consignee.

Import entries

s must be completed for CT goods that are of:

T1 status;

T2F status from one of the special territories.

Page 48 of 136 V 3.3

The TAD mustorage invenprocedure.

Note: the imp

transi

Any person aInterchange (without delayoffices of deson the local ainformation.

The NCTS delimits and pre

occurred

unsat

satisf

3.6.7

The person pcan also presreceipt acknoT5 control co

A receipt will

Before issuin

unauthoris

st be lodged at the office of destination with the relevant temporary tory or other shed record and/or details of the entry to a customs

ort entry must clearly show the following transit details in box 44:

Status of the goods e.g. T1 (external transit) or T2F (internal t – special territories);

Transit declaration/MRN or T5 serial number;

Place and date of authentication.

pproved to make import entries by means of Electronic Data EDI) facilities must still arrange for the TAD to be presented to Customs . The arrangements for presentation may vary at different Customs tination. Customs at the port, ICD or (air)port of destination can advise rrangements that apply. See the Tariff Volume 3, Part 3 further

claration will be scrutinised by Customs and any seals information, time scribed itineraries will be checked. The goods may also be examined:

in accordance with local risk profiles

if the TAD indicates in box 56 that an incident/ irregularity has

if the entitlement to any Community treatment appears isfactory.

The result of the checks will be recorded on the NCTS. If all is actory the CT operation will be ended.

Issue of a receipt

resenting the goods and required documents at an office of destination ent a receipt (TC11/UK Form C1129), which Customs will endorse. The wledges the presentation of the TAD or NCTS fallback document or the py, not the ending or discharge of the procedure.

not be endorsed for Community status T2L documents.

g the receipt Customs will check that:

the receipt is complete and correct;

the TAD/fallback document shows no irregularity in box 56 or ed alterations;

Page 49 of 136 V 3.3

Customs will

available.

3.6.8

Non-compliaenquiries beithe goods mainvolved in thdiscretion of presented an

3.6.9

The goods another than thcompletion oCustoms will

Customs ma

1 Where th fhas prescribe

lef

not allowed uin a different destination). destination wof departure record the de

2 If the spe l (box 44) of thbears the codsubject to res

fficder

by their re

of departure.

3

the goods have been or will be imported.

then:

Sign, date and stamp the receipt.

Note on the receipt the import number (if known) or other details

Return the endorsed receipt to the person concerned.

Non-compliance at destination

nce with any of the formalities at destination may result in detailed ng made. Until these enquiries are concluded to Customs' satisfaction y remain under their control. The principal and/ or any other persons e operation may be liable to civil penalties, however this is at the the local Customs office. Any discrepancies found between the goods d the declaration will be notified and investigated.

Use of a CT office of destination not named on the CT declaration

d TAD/fallback document may be presented at an office of destination at named on the CT declaration provided that the time limit set for the f the transit operation is not exceeded. Under these circumstances end the transit operation in the normal manner.

y, however, intervene under the following circumstances:

e o fice of departure d an itinerary.

The principaCustoms b

must obtain permission from ore using an office of destination nder the prescribed itinerary (e.g. country to the named office of Customs at the new office of ill seek the agreement of the office before authorising the change and tails on the NCTS.

cia mentions field e declaration e DG0 (‘Export triction’)

The new ogoods unauthorised allow

e of destination will keep the its control and, unless specifically the office of departure, will not

moval except back to the country

Page 50 of 136 V 3.3

If the Transit on the declar‘Anticipated Anew office ofthe office of d

3.6.10

Customs at trecord. The Nsend the IE0‘Destination Cautomatically

CT Regulatioforward the ‘Dat the latest o

3.7 Disc

3.7.1

When a transto the ‘Movemthe ‘Expectedthese timers office of writewho will take

3.7.2

If the control this on the traany action nedeparture/wr

Where actionrelease of thegoods may bresponse thathe notifier atit is written-othen receive

3.7.3

There are a ndestination. S

movement is ended at an office of destination other than the one named ation the actual office of destination will not hold the relevant rrival Record’ (AAR). When the MRN is keyed into the NCTS by the

destination, NCTS will automatically request the ‘AAR’ message from eparture.

Control at destination

he office of destination will record the details on the transit movement CTS will pass the movement record to the ‘Goods Released’ state,

25 ‘Goods Released’ message to the notifier and send a Satisfactory ontrol Results’ message to the office of departure/write-off, which will

discharge/write-off) the declaration.

ns require that, except where justified, the office of destination should estination Control Results’ message to the office of departure/write-off n the third day following the day the goods were presented.

harge/write-off of the CT movement

Office of write-off

it movement has been released on the NCTS, the declaration will pass ent Released’ state and timers within the NCTS will start, set against Arrival’ date and subsequent ‘Expected Control Results’ date. Expiry of

activates the enquiry process. The office of departure will become the -off and, in the UK, this function will always be performed by the CCTO, responsibility for all enquiry matters.

Control results ‘Unsatisfactory’?

result is ‘unsatisfactory’, Customs at the office of destination will record nsit movement record on the NCTS and must decide whether or not eds to be taken in resolution of the irregularity by the office of

ite-off.

by the office of departure/write-off is required to resolve the irregularity, goods may be delayed pending the resolution. When satisfied that the

e released, the office of departure/write-off will send an electronic t will automatically generate the IE025 ‘Goods Released’ message to the office of destination. The movement will be finally discharged when ff by the office of departure/write-off upon resolution. The declarant will the write-off notification (IE045 message).

Reasons for the non-discharge of transit documentation

umber of reasons why the transit procedure is not being ended at ome of the reasons are:

Page 51 of 136 V 3.3

TAD

the of

filing ie at t

eg Do

3.7.4

As the holder prtime limit andauthorities to ob

procedure. Failure to obspay any resurepeatedly fadestination. A carrier or reTAD intact atdue observanidentification.knowing that It is thereforeidentifies thamoving undeUnless such for any custodestination. carrier or recdestination (s

carrier/haulier driving through border without presenting goods or (escapes);

goods being cleared on CHIEF but not presented with the TAD at fice of destination to end the transit movement;

carriers, hauliers or consignees failing to recognise the TAD and it in their local records rather than presenting it to customs emporary storage premises;

incorrect office of destination entered on the transit declaration ver often entered instead of the correct inland office.

Responsibility of the principal, carrier and recipient of the goods

of the transit procedure the principal is responsible for:

oduction of the goods at the customs office of destination by the prescribed with due observance of the measures adopted by the customs ensure identification; and

servance of the provisions relating to the Community/common transit

erve these responsibilities may result in the principal being required to lting customs debt. Civil penalty action may also be taken if the principal ils to ensure that the goods and TAD are presented at the office of

cipient of the goods is also responsible for producing the goods and the customs office of destination by the prescribed time limit and with ce of the measures adopted by the customs authorities to ensure However this only applies if the carrier or recipient accepts the goods they are moving under Community/common transit.

in the principal’s interests to have a procedure in place which clearly t the carrier and/or recipient of the goods are aware that the goods are r transit and what their responsibilities are under the transit procedure. a procedure is in place customs will only be able to pursue the principal ms debts arising due to the non-production of the goods at the office of However other action may be taken to improve the compliance of a ipient who repeatedly fails to present the goods and TAD at the office of ee section 8).

Page 52 of 136 V 3.3

3.8 Proh

The use of thprohibitions a

3.9 Tran

Where non–Cone ship to anot leave airsgoods leave

ibitions and restrictions

e CT procedure does not affect the requirement to comply with UK nd restrictions. See UK Integrated Tariff Volume 1 part 3 for details.

shipment of non – Community goods

ommunity goods are to be transhipped from one aircraft to another or nother for direct delivery to a non-community country and the goods do ide or portside, CT is not required to tranship the goods. If however the the perimeter of the airport or port, CT is required.

Page 53 of 136 V 3.3

4.

4.1 Intro

4.1.1 The TIR ConEconomic Co

4.1.2 The contractiwebsite.

http://www.un

TIR

duction

Background information vention 1975 handbook can be downloaded from the United Nations mmission for Europe (UNECE) website.

Contracting parties to the TIR Convention, 1975 ng parties are listed in part 3 of the TIR handbook on the UNECE

ece.org/tir/system/tir-system-countries.htm

* Only the co

**While eachthe Conventi

4.2 Gen

4.2.1 The NCTS isand the TIR ccarnet data in(IE015) messTransit Accom(MRN) which

In Box 40/44Carnet’ from

4.2.2 A Carnet can

of vehmay bjourney).

vehic

A single Carvehicles trave

untries in column 3 are able to use TIR transit operations.

Member State of the European Community is an individual signatory to on, the Community itself is a signatory in its own right.

eral Principles: TIR Carnets and NCTS

Use of New Computerised Transit System (NCTS) the primary control measure for goods moving across the EU under TIR arnet holder or his representative is responsible for lodging the TIR the computerised system. This will generate the “Declaration Data” age. When the declaration is accepted, the NCTS will generate a panying Document (TAD). This bears a Movement Reference Number

identifies the movement.

‘Produced Documents’ field it is mandatory to enter the code ‘952 TIR the drop down list and enter the TIR Carnet number.

Validity of TIR Carnets be used for journeys where the goods are carried in:

A single vehicle;

A combination of vehicles - ie two or more vehicles coupled together; or

One or more containers loaded onto a single vehicle or a combination icles (where the goods are carried in a container, the container e transferred from one vehicle to another during the course of the

Provided that at least part of the journey is by road, the containers and les can be carried by air, rail or sea transport.

net cannot be used to cover more than one vehicle eg a number of lling in convoy/independently.

Page 54 of 136 V 3.3

Certain highEC. See Par

4.2.3 Transit Ma

The competethe checks obe found in s

4.2.4 When the NCused. The TIThe office of stamp) on the If the office oCCTO, which“for official us

4.3 GuaPart 2.1]

4.3.1

Throughout tinternationallAssociations

4.3.2 Contracting PCarnets and as specified iAssociations

The Road Ha(RHA) 35 MonumenWEYBRIDGESurrey KT13 8RN 01932 84

t t(FTA) Hermes HouSt John’s RoTUNBRIDGEKent TN4 9UZ 01892 52

-risk goods are excluded from the TIR guarantee system within the t 3.3 of Part IX of the Transit Manual

Inspection of TIR Carnets [see Parts 4.4 and 5.3 of Part IX of the nual]

nt authorities will carry out checks on TIR Carnets in conjunction with n the physical security of the vehicle or containers. Further details can ections 11.4 and 11.5 and Tables 1 to 2.

Fallback [see Transit Manual Part IX, Annex 8.4] TS is not available at the office of departure, the fallback procedure is

R carnet becomes the sole measure for controlling the operation. departure or entry will write the word ‘fallback’ (or use the fallback carnet to avoid delays at the offices of destination, exit or on route.

f destination is in the UK, it will send the detached voucher no 2 to the will forward it to the office of departure/entry as designated in the box e”.

rantee Associations [see Transit Manual Part IX,

International guarantee

he journey, duties and taxes at risk are covered by an y valid guarantee administered through national Guarantee .

National Guarantee Associations arties to the TIR Convention authorise associations to issue TIR

act as guarantors as long as the minimum conditions and requirements, n the Convention, are met. The UK has two authorised Guarantee :

ulage Association Ltd

t Hill

The Freigh

1515

ransport Association Ltd

se ad WELLS

6171

Page 55 of 136 V 3.3

Both GuaranAlthough a Tonly guarante

4.4 Stanveh

4.4.1 Vehicles andequipped to t

In principle:

(exce

witho

hidden; and

inspe

If the load cotractor unit th

When examinthe above staallowed to coconform to thlikely to be suan incident oholder may b

4.4.2

Approval prvehicles (inclgoods under (HMRC in theregistered or

In the UK, Cuand Operatorof the Enviro

tee Associations are affiliated to the International Road Union (IRU). IR Carnet can be used for goods of any value, the national associations e customs duty and other taxes up to a maximum amount of €60,000.

dards of construction and physical security for icles and containers

General [See Transit Manual Part IX, Part 4.3] containers used for transporting goods under TIR must be built and he Convention standards and approved as such.

They must have permanent identification marks and numbers;

Containers must have a minimum internal volume of one cubic metre pt for air containers);

Customs seals can be simply and effectively applied to them;

When sealed, no goods can be introduced into or removed from them ut leaving visible traces of tampering or without breaking the seal;

They must not contain any concealed spaces where goods may be

All spaces must be capable of holding goods and readily accessible for ction by Customs.

mpartment of a vehicle is on a trailer which can be detached from a e trailer must have permanent identification marks or numbers.

ing a vehicle or container, the competent authorities will confirm that ndards have been met. If they are not met then the journey will not be ntinue under the TIR procedures. If the vehicle or container does not e TIR Convention specifications and is not approved, goods are more bject to Customs controls, e.g. physical examination at borders and, if

ccurs, the guarantee may not be recognised. In such cases the Carnet e required to pay the duties and other charges.

Approval of road vehicles for transport of goods under TIR

ocedure. Under the TIR Convention, the load compartment of road uding trailers and semi-trailers towed by motorised units) used to carry the TIR procedures must be approved by the competent authorities UK). They must be approved in the country in which the vehicle is

in the case of new vehicles, the country where they are manufactured.

stoms have delegated approval to the local district offices of the Vehicle Services Agency in England, Scotland and Wales and the Department nment in Northern Ireland. The approval can be given for either:

Individual vehicles; or

A manufacturer’s design type for a series of vehicles.

Page 56 of 136 V 3.3

In both casesConvention isthat vehicle wmovement ofin section 4.6issue.

TIR plates. bearing the inmust be affixthis means ththe towing un

Customs chtake action tothat it is fittedtable 1, whichvehicle.

Invalid apprapproval are table 1.

Lost approvaapproving au

Replacemenapproving au

Minor discrepand which wo‘reservationsapproval cert

4.4.3 Approval prmust be apprapproved und

resoluEcono

The competeauthorised ceorganisationsconstructiona

They will issu

, a certificate of approval (GV60) conforming to the model in the TIR issued for each vehicle. The original certificate must be carried with henever it is carrying goods under a TIR Carnet, except for the

“heavy and bulky” goods for which special provisions, explained further apply. The approval certificate is valid for 2 years from the date of

When a road vehicle is carrying out a TIR operation, a rectangular plate scription “TIR” and conforming to the TIR Convention specifications

ed and be clearly visible at the front and rear of the vehicle. For trailers at the front plate has to be fitted in a suitable position so that the cab of it does not obscure it.

ecks. When a TIR Carnet is presented at a customs office, they will ensure that a valid approval certificate is carried with the vehicle and with standard TIR plates. Reference is made to these measures in describes the physical checks required to be carried out on the

oval certificates (GV60). Vehicles which do not have a valid not allowed to carry goods under cover of a TIR Carnet. See

l certificates - should be reported by the holder in writing to the thority and the vehicle must be re-inspected and re-approved.

t certificates - only issued in exceptional circumstances by the thority.

ancies in an approval, which would not lead to a risk of fraud/smuggling uld not invalidate the guarantee, will be noted on the TIR Carnet as

’ and the vehicle allowed to continue. Guidance on dealing with ificate irregularities is in table 4.

Approval of containers for transport under Customs seal ocedure. Containers used to carry goods under the TIR procedures oved to transport goods under Customs seal. In the UK containers are er:

The TIR Convention 1975; and

The Customs Convention on Containers 1956/1972, as amended by tion 31 of the Inland Transport Committee of the United Nations mic Commission for Europe (UNECE).

nt authority must approve the container. In the UK, HMRC has rtifying organisations to approve containers on our behalf. The certifying are listed in Table 8. These organisations will give full details of l requirements and approval procedures.

e a certificate of Approval for either:

Page 57 of 136 V 3.3

desigspeci

conta

Approval plamust be fitted

Customs’ chthe action to plate. Referesecurity chec

There is no rcontainers.

More informafound in C6-1

4.5 Tran

4.5.1 The various pdescribed in

Section.

Type approval - issued at the manufacturing stage, covers a particular n type and covers all containers subsequently built to that exact fication; or

Batch approval - issued after manufacture, covers either an individual iner or a specific number of containers of the same type.

te. An approval plate conforming to the model in the TIR Convention to all containers approved for transport under Customs seal.

ecks. When a TIR Carnet is presented for goods carried in a container, be taken includes ensuring that the container is fitted with an approval nce to this measure is made in Table 2, which deals with the physical ks required to be carried out on the containers.

equirement for container approval certificates to be carried with the

tion on standards of construction and examination of containers can be 3 Guide to Container Security.

sit control system: General Principles

General rocedures involved in operating the above system of control are

detail in Part IX of the Transit Manual as follows:

Covers

4 utgoing trafO fic: Action at office of departure.

5 afIncoming tr fic: Action at office of destination.

4.5.2 Control withindestination, aterritory of th

4.5.3 Traders who subsequentlyCarnet to theinclude a decdown in Tabl

4.5.4 If the seals ainstructions inthe UK, trade

Control within the Community the Community is carried out at Customs offices of departure and nd at the Customs offices where the Carnet goods enter and leave the

e Community.

Carnets authenticated but not used have a TIR Carnet authenticated by the office of departure but not used (eg because the export has been cancelled) must return the office of departure with a written request for it to be cancelled and laration that the Carnet has not been used. Action is to be taken as laid e 7.

Incidents or accidents en route [see Transit Manual Part IX Part 5.5] re accidentally damaged or broken the trader should follow the Section C of the rules which are set out on the cover of the carnet. In rs must make their report to a customs office. See Table 3.

Page 58 of 136 V 3.3

4.5.5 emerIn an emergeresponsible ppermission towill attend theof transport (

In the event othis case he in Annex 1 of

4.6 Spe

4.6.1 Unapproved if the Custom

manifmarkswitho

may b

In such casethe cover andequivalent.

Examples of vehicles and of departure provisions of

4.6.2 Special vehicetc may trave

Vehicles of thunder cover o

4.6.3 The arrangemanimals unde

Transferring goods from one means of transport to another in an gency situation [see Transit Manual Part IX, Part 5.5]

ncy situation such as a road traffic accident, the carrier or another erson must contact the Customs office closest to the accident for transfer the goods from one means of transport to another. Customs accident to examine, break and replace the seal(s) on the new means

see Table 3).

f imminent danger, the carrier may take action on his own initiative. In must notify Customs as soon as possible. This information is also given the TIR Convention.

cial arrangements for heavy and bulky goods

General vehicles may be used for removing heavy and bulky objects under TIR, s authority in the exporting Contracting Party is satisfied that:

They cannot readily be carried in approved vehicles;

They can be easily identified from the description on the Carnet est; or can be customs sealed and/or provided with identifying , so as to prevent any substitution or removal of the goods

ut it being obvious; and

The carrying vehicle contains no concealed spaces where other goods e hidden.

s the Guarantee Association that issued the Carnet must clearly endorse all the vouchers with the words “heavy and bulky goods” or the French

items commonly accepted, as heavy and bulky goods are motor heavy machinery. Table 5 describes the action to be taken at the office when the Carnet holder wants the load to be accepted under the this paragraph.

Special vehicles moving under their own power les such as tank-vehicles, cranes, sweepers, concrete laying machines, l under their own power to the point of delivery.

is kind are regarded as the goods in a transit operation and may travel f a TIR Carnet.

Transport of live animals [See Transit Manual Part IX Part 4.4.6]

ents referred to in paragraph 4.6.1 also apply to the transport of live r TIR.

Page 59 of 136 V 3.3

4.7 ProhAs well as prmust also preNotices 275 asubject to thetrader shouldintend to imp

Traders musprohibitions aon import pro

4.8 Irreg

4.8.1 The law direcTitle II, Chap

4.8.2 In the UK, if afrom Customcommitting aManagement

4.8.3 Customs willall document

Under Commdebt. This inoperation carresult in HMR

Evidence of i

12.4.1);

The holder oresponsible f

If the competconsignmenttransport. Wpromptly [see

ibitions and restrictions esenting the TIR carnet to offices of departure and destination the trader sent the required export or import documents in the usual way (see nd 501 and UK Customs Tariff, Volume 3). The carnet goods are also same prohibitions and restrictions as other imports and exports. The ask the Department of Trade and Industry for advice if the goods they ort or export need special licences or documents.

t take into account the instructions on export and transhipment nd restrictions in C3-5 Export and Transhipment Licensing control, and hibitions and restrictions in all parts of Volume C4.

ularities and Offences

Law tly applicable to this section is Commission Regulation (EEC) 2454/93,

ter 9 and the TIR Convention 1975.

General

trader transports import or export cargo which has not been cleared s control, and they fail to follow the proper procedures, they may be n offence against customs regulations under the Customs and Excise Act (CEMA) 1979.

Irregularities ensure that all the requirements of the TIR Convention are met and that ation is processed accurately and promptly at import and export.

unity Regulations, customs are responsible for recovery of the Customs cludes the duty and other charges lost, in connection with a transport ried out under cover of a TIR Carnet. Failure to recover the debt can C having to make good the loss of any “own resources”.

rregularities/offences may come to light as a result of:

Seals checks (Part 4.4.5 of Part IX of the Transit Manual );

Checks on the vehicle documentation and physical security (paragraph

Checks on TIR Carnets (paragraph 12.2.3);

Intelligence/information received.

f the carnet/transport approval certificate and/or driver may be held or the irregularity/offence.

ent authorities have doubts and/or suspicions concerning a TIR , they will carry out checks on the documentation and security of the here fraud is suspected, inquiry and investigation action will be initiated G5-2]. Further guidance is given in Table 4.

Page 60 of 136 V 3.3

4.9 Proc

Table 1 - Ch

(referred to in

1. Vehicle c

Customs sho

stamp

5;

11 anauthority;

Irregularities

origina

2. TIR Plate

Check that thdimensions g

3. Load com

Ensure the loparagraph 12

4. Seals

If the vehiclethe serial numNCTS declar

edure tables

ecks and physical inspection of vehicles

paragraph 12.4.2)

ertificate of approval (GV60)

uld examine the vehicle’s certificate of approval (GV60) to ensure that:

boxes 1 to 8 have been properly completed with box 7 signed and ed by a representative of the approving authority;

The validity date shown in box 7 has not expired;

The certificate includes a photograph of the vehicle;

The vehicle corresponds to the photograph and boxes 1 to

If any defects are noted in box 10, rectification details are noted in box d both boxes have been signed and stamped by the appropriate

The certificate is an original and not a photocopy or a forgery;

There have been no unauthorised changes to the certificate.

with a vehicle approval certificate may include:

Forged documents;

Period of validity of the approval certificate has expired;

Certificate of approval has been improperly altered;

Photocopies of approval certificates - not acceptable in lieu of the l.

e vehicle is fitted with TIR plates conforming to the design and iven in the TIR Convention 1975, Annex 5.

partment

ad compartment of the vehicle meets the standards specified in .4.1.

is sealed, check that the seal shows no visible trace of tampering and ber on the seal conforms to the details shown on the carnet and on the

ation. If the seal has been broken proceed as per Table 8.

Page 61 of 136 V 3.3

In order to mcheck require

5. Defects/I

If there are irproceed as T

Table 2 - Ch

(referred to in

1. TIR Plate

Customs shoconforming topart I, Appen

There is no rcontainers. Ivalid approvathe officer wiCCTO.

2. Load Com

Ensure the loparagraph 12

3. Seals

If the containthe serial numNCTS declar

In order to mcheck require

4. Irregular

If there are irproceed as T

Table 3 - Inc

(referred to in

1 When inciseal, Custom

aintain the credibility and reliability of the TIR system the minimum d is a seal check.

rregularities/tampering

regularities/tampering/defects with any of the above Customs will able 4.

ecks and physical inspection of containers

paragraph 12.4.3)

uld check that the container is fitted with the TIR approval plates the design and dimensions given in the TIR Convention 1975 Annex 7,

dix 1.

equirement for container approval certificates to be carried with the t is therefore not normally possible to check whether a container has a l certificate. If it is suspected that a container is not properly approved

ll check the details against the record of approval certificates held by the

partment

ad compartment of the container meets the standards specified in .4.1.

er is sealed, check that the seal shows no visible trace of tampering and ber on the seal conforms to the details shown on the carnet and on the

ation. If the seal has been broken proceed as per Table 8.

aintain the credibility and reliability of the TIR system the minimum d is a seal check.

ities/tampering

regularities/tampering/defects with any of the above Customs will able 4.

idents or accidents en route

Tables 1 and 2)

an dent or accident is reported that involves breakage of the s will proceed as follows:

Page 62 of 136 V 3.3

(Vouc

of irre

carne

possi‘certif

the rerecords.

2 When incithe TIR load Customs will

of irre

transf

Table 4 - Tre

1 Minorcarnet, approof non essenthe explanatiand there is nCustoms will

certifi

Check the load conforms to the description on the TIR manifest her No 1/No 2 - orange sheet at the front of the carnet);

If there is found to be an irregularity proceed as at Table 4 - Treatment gularities;

Complete the ‘certified report’ in the TIR carnet (last orange sheet in the t) and on the TAD.;

If the vehicle/container is continuing the TIR journey and it has not been ble to check the load, reseal the vehicle/container and endorse the ied report’ “Not examined en route”;

Note the incident on the NCTS (see paragraph 4.9.2);

The office of destination should then endorse the ‘certified report’ with sults of the check on the contents and file the report with local

an dent or accident is reported that involves the contents of having to be transferred to another vehicle/container, proceed as follows:

Check the load conforms to the description on the TIR manifest;

If there is found to be an irregularity proceed as at Table 4 - Treatment gularities;

If the load does conform to the TIR manifest, seal the vehicle once er is completed;

Complete the ‘certified report’ in the TIR Carnet and on the TAD;

Note the incident on the NCTS (see paragraph 4.9.2);

The office of destination should then file the report with local records.

atment of irregularities [see Transit Manual Part IX Part 5.6]

Irregularities If customs decide that the irregularity/error/defect with the val certificate or vehicle/container is of minor importance (eg omission tial data from documents, no TIR plate, etc), and they are satisfied with on given, that it does not lead to an increased risk of fraud or smuggling o evidence of a customs offence, they will not detain the consignment.

:

Indicate any reservations by placing an “R” in box 27 of the carnet; and

Comment in item 5 of the counterfoil;

Note the discrepancy on the NCTS;

Send a warning letter to the carnet holder or holder of the approval cate as appropriate (Table 9 suggests a form of words);

Page 63 of 136 V 3.3

defeccannot locacopie

2 Major irreguimportance, iin such a way

been Convention;

If Customs hbe made to thcarnets.

If the carnet inot been metthe TIR proce

3. Problems wcontainer prounder the TIRallowing the vthe goods. In

clearly;

vouch

a cop

If the operatothe TIR systeand a carnet or permanenwhich the pe

4 Seals ustoincident en ro

5 Appro l ceproblem with

Copy the warning letter to the CCTO with full details of the t/irregularity and copies of any supporting documentation. If they

te a foreign holder they will notify the CCTO by sending s of documentation and details of the defects/irregularity.

larities If customs decide that the irregularity/defect is of major e documentation is forged/false, documentation or the vehicle is altered , which leads to a risk of fraud, or smuggling, etc. they will:

Confirm on the list provided by the Commission that the trader has not excluded from the TIR procedure under Article 38 of the

Consider full examination of the goods and the load compartment

Interrogate the CENTAUR database and then consider the following:

ave doubts about the validity of the paper carnet, a request shall e CCTO to check it against the database of lost or stolen

s false or forged, the requirements of the TIR Convention have , Customs will therefore not permit the goods to continue under dures.

ith vehicles or containers If Customs identify a vehicle or blem, they may either refuse to allow the vehicle to continue its journey procedures, or if the vehicle’s destination is in the UK, may consider ehicle to continue but take the necessary steps to ensure security of both circumstances Customs will:

Note the defects on the approval certificate in box 10, sign and stamp

Indicate any reservations by placing an “R” in box 27 of the TIR Carnet er No 2 and comment in item 5 of the counterfoil;

Note the discrepancy on the NCTS; and

Issue a warning letter to the holder of the approval certificate and send y to the CCTO for their records and monitoring.

r continually fails to meet his obligations and the requirements of m, the vehicle can be refused access to move goods under TIR holder may have his authorisation to use TIR Carnets temporarily tly revoked by the competent authority of the Contracting Party in rson is resident or established (in the UK this is the CCTO).

if c ms identify that a seal has been broken due to an accident or ute, Customs will proceed as Table 3.

va rtificates for vehicles and containers If Customs identify a the approval certificate (GV60/Container Certificate of Approval):

Page 64 of 136 V 3.3

certifiappro

Conventiontravel

the original.

allow

the veof the

the TIcounterfoil;

certifirecord

6 Offenbreakage of sfraudulent evwill proceed iEnforcement

Customs wievents.

If there is no Convention sCarnet. Howthe goods unproperly appr

Customs will

TIR Convecarnet/certiletter.may hrevoked.

(moreEnfor

If they have doubts on the authenticity of the vehicle/container cate of approval, they will contact CCTO with full details and as priate send a copy of the approval certificate.

If the approval certificate is false or forged the requirements of the TIR have not been met and the goods will not be allowed to

under cover of a TIR Carnet.

A photocopied vehicle approval certificate cannot be accepted in lieu of

If the trader cannot provide the original document, Customs will not the vehicle to proceed under the TIR carnet system, or

If the vehicle’s destination is in the UK, Customs may consider allowing hicle to continue but take the necessary steps to ensure security goods and:

Indicate any reservations by placing an “R” in box 27 of R carnet voucher No.2 and comment in item 5 of the

Note the discrepancy on the NCTS; and

Issue a warning letter to the holder of the approval cate (see Table 9) and copy to the CCTO for their s and monitoring.

ce action If a Customs offence has been committed (eg CEMA 83 eals, CEMA167/168/170 - false/counterfeit declarations/documents,

asion of duty or smuggling of prohibited or restricted goods), Customs n accordance with the guidance for investigating such offences in the Handbook.

ll contact the CCTO and keep them informed of all the details of

customs offence but the vehicle or documentation does not meet TIR tandards, the goods will not be allowed to travel under cover of a TIR ever the operator has the option of using the vehicle and transporting der another customs procedure (eg CT) or transferring the load to a oved vehicle to proceed using TIR.

report all irregularities involving TIR immediately to:

CCTO for monitoring, noting in their records and actioning as per the ntion. Customs will always send a copy of the ficate of approval, supporting documents and the warning

If errors/irregularities (minor or major) continue, the carnet holder ave his access to the TIR system temporarily or permanently

CENTAUR liaison officer for inclusion into the appropriate database information regarding CENTAUR can be found in the cement Handbook and Centaur 2.0 Basic User Guide).

Page 65 of 136 V 3.3

Detection Co

If the carnet owill be difficuletter. In succertificate nowhere the hoaction to revovehicle.

Table 5 - Ac

(referred to in

1 Custo willload to be ca

wordspondéreus

documrefere

2 It is no eceor Bulky Goo

3 The pr paland rear of thclearly visible

Table 6 - Au

Traders who at their own pOne conditio

Note: it is no

When a conscarry out the destination. S

However, thetermination.

If any discrepoffice of dest

ntrol & information Service (DCIS) should be updated as appropriate.

r approval certificate holder is not resident or established in the UK it lt to pursue offence action or be certain that they will act on a warning h circumstances, Customs will complete the carnet and/or approval ting the problem so as to inform the CCTO and competent authority lder is established or resident. The competent authority can then take ke authorisation to use TIR carnets or stop use of an unapproved

ceptance of heavy and bulky goods for TIR

paragraph 4.6.1)

ms take the following action when a carnet holder wants a rried in an unapproved vehicle as heavy and bulky goods:

Ensure the conditions in paragraph 4.6.1 have been met;

Check that the carnet cover and all the vouchers are endorsed with the “heavy and bulky goods” or the French equivalent “marchandises

es ou volumineuses”;

If packing lists, photographs or drawings are produced, date stamp the ents and attach them to the inside cover of the carnet ensuring

nce is made to them on the manifest of each voucher.

t n ssary to affix a seal for TIR movements designated 'Heavy ds'.

inci or his representative must secure TIR plates to the front e vehicle (or combination of vehicles) so that they are .

thorised Consignees [Part 7 of Part IX of the Transit Manual]

receive TIR consignments on a regular basis may be approved to do so remises rather than presenting the goods at an office of destination.

n of approval is that the applicant must have access to NCTS.

t possible to start a TIR movement at a trader’s premises.

ignment arrives at an authorised consignee’s premises, the trader must preliminary checks that are normally carried out by the office of ee Transit Manual, Part IX, Section 4.

carnet must be produced without delay at the Office of Destination for

ancies are found, the authorised consignee must report them to the ination as soon as possible.

Page 66 of 136 V 3.3

For further reand Part V “SManual Supp

Traders who C1343 (see P

Table 7 - departure

(referred to p

1 Request by

On receipt of

(a) The tr hawritten reque(i) Why cance(ii) that the ca

(b) The ca hi.e. the officethe carnet murecorded deli

If, in additionthe NCTS, thfollowed.

2 After chec

When the chexplanation t

CCTO(unlesensurinquiries;

Guara

quirements of an authorised consignee, see paragraph 7.1 of Part IX implifications” of the Transit Manual and paragraph 9.1.4 of the Transit lement.

wish to gain approval as an authorised consignee should apply on form art 4).

TIR Carnets authenticated by an office of but not used

aragraph 12.5.5)

the trader to cancel an authenticated carnet

a carnet for cancellation, customs will check:

ader s produced the carnet to be cancelled; and a st stating: llation is being requested; and rnet has not been used.

rnet as been produced at the correct office of departure, of departure that authenticated the carnet. (If not, st be sent to the correct office of departure by

very).

to completing a TIR carnet, the trader has submitted a declaration on e procedure in Part 4, Paragraph 2.3.3 of the Transit Manual is to be

king

ecks at 1 above are complete and Customs are satisfied with the written hey will:

Note and sign the carnet that it has been cancelled;

Copy the front cover and trader’s written reason for cancellation to the with a covering letter confirming acceptance of cancellation s the movement has been discharged on the NCTS); this will e that the CCTO does not chase up the movement and issue

Return the carnet to the holder, advising that it must be passed to the ntee Association as soon as possible to discharge the guarantee.

Page 67 of 136 V 3.3

Table 8 - container

(Referred to i

Addresses

1. Bureau VeGreat Guildfo30 Great GuiLondon SE1 Tel No: 0207Fax No: 0207Web site: ww

2. Lloyd’s Re

Lloyd's Regis5th Floor, Cunard BuildWater StreetLiverpool Merseyside L3 1EG Tel: 0151 236Fax: 0151 23

Table 9 S

(referred to in

Transport o

Carnet Numb

Issued by ....

[*Approval C.....................

List of approved certifying organisations for approvals

n paragraph 12.4.3)

ritas UK Ltd rd House ldford Street - 902 - 6100 - 902 - 6149 w.bureauveritas.co.uk

gister Container Services,

ter EMEA

ing, ,

8078 6 5795

pecimen warning letter

Table 4 )

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

er ................................................ Validity date ...................................

.....................................................

ertificate number ....................] [*Vehicle Registration number .....]

Page 68 of 136 V 3.3

As part of yowith the minimConvention 1and agreemeat the offices

[*Under Articcontainers thsuch.]

On the ... datfully meet the.....................alteration/err.....................

On this occasTIR Carnet a

[*and noting to .…. restorerevalidation oCarnet movevehicle / appfull examinatof the TIR caproduced.]

You are requagain.

If the standarconsignmentthe TIR proceare resident oArticle 6 of th

[* For use, as

ur authorisation to use the TIR carnet procedures you agreed to comply um conditions and requirements detailed in Annex 9 Part II of the TIR

975. These included proven knowledge of applying the TIR Convention nt to comply with all Customs formalities required under the Convention of departure, en route and of destination.

le 3, transport operations must be performed by means of vehicles and at are built and equipped to the Convention standards and approved as

e...... the above [*Carnet / vehicle / vehicle approval certificate] did not TIR Convention standards because ....................................Give a brief description of the or/defect .......................................................................................................

ion HMRC (UK) allowed the consignment to proceed under cover of the fter noting our reservations on the carnet

the vehicle defect in box 10 of the approval certificate. You are required the vehicle to a condition which justifies approval and obtain f the certificate in box 11 before the vehicle can be used for a TIR ment again / restore the certificate to the appropriate condition. If the roval certificate is found to be defective in future, customs will consider a ion of the load and may forbid the movement of the goods under cover rnet until the appropriate standard of vehicle and approval certificate is

ired to ensure that this..... error/defect/problem...... does not occur

ds and procedures of the TIR Convention are not fully met your is subject to examination, the load will not be allowed to continue under dures and the competent authority of the Contracting Party where you r established could revoke your authority to use TIR Carnets under

e TIR Convention 1975.

appropriate, if the vehicle / approval certificate is in error]

Page 69 of 136 V 3.3

5. Srefers)

5.1 General

A number of

The simplifica

(a) Use of a c

(b) Use of a sdocuments o

(c) Use of se

(d) Exemptio

(e) Authoriseor Control Co

(f) Authorised

(g) Procedurerail or large c

(h) Other simCode/Article

To apply for s

implifications (Transit Manual Section V

simplifications are available to traders who meet certain criteria.

tions available are:

omprehensive guarantee or guarantee waiver.

pecial loading list [for NCTS fallback or Community status nly].

als of a special type.

n from the requirement to use a prescribed itinerary.

d consignor status (for CT, Community status documents py T5).

consignee status (for CT or TIR).

s specific to certain modes of transport (goods carried by ontainer, air, sea, pipeline).

plifications based on Art 97 of the Community Customs 6 of the Common Transit Convention.

implifications (a) to (g), the applicant must complete a C1343 rm. Advice on how to complete the form can be obtained from the application fo

CCTO.

To apply for simplification (h) shown above, please contact the CCTO direct on Tel 01255 244758.

5.2 Proc

To be eligibleprovide suppfully completeunnecessaryreferring to th

As part of theThe visiting oauthorisationinformation re

edure for authorisation

for authorisation, applicants will have to meet certain criteria and orting evidence to the CCTO. The CCTO has 90 days from receipt of a d application in which to process it to a conclusion. To avoid any

delays, applicants are therefore advised to fully complete the form, e explanatory text where necessary.

process for approving an application, Customs may visit the applicant. fficer will have received a copy of the application and a pre- checklist from the CCTO. The visit will be documented and the tained in the trader's folder. See section 5.4 for further information.

Page 70 of 136 V 3.3


If an applicatauthorisationthese conditiand/or the au

If an applicatwriting. Any ahas the right

For further in

5.3 SimCus

The criteria, cexplained in simplification

5.3.1

The UK has t

Expo

5.3.2

The Channelterritory but nIslands and rcustoms duty

Under this Community gport/airport inentered for preference to UK ports – P

The full Commoving betw

ion is successful, the CCTO will issue the successful applicant with an letter, which will state the conditions of approval. Failure to comply with ons may result in the authorisation holder being subject to a civil penalty thorisation being amended or revoked.

ion is rejected the CCTO will inform the applicant of the the reason(s) in pplicant who does not agree with the decision to reject an application of appeal.

formation on the appeals procedure see Part 13.

plifications based on Art 97 of the Community toms Code

onditions and procedures for the use of the CT simplifications are fully the Transit Manual. This part concerns specifically the UK’s national s and bilateral arrangements with other Member States.

National transit simplifications

he following national simplified procedures in place:

Movements between the UK and the Channel Islands;

Automated inventory procedures – CCS(UK), CNS and Destin8;

CT simplified procedure for direct exports using the National rt System (NES) Local Clearance Procedure (LCP)

Movements between the UK and the Channel Islands

Islands are one of the special territories; they form part of the customs ot the fiscal territory of the Community. Goods arriving from the Channel emaining in the Community are liable to VAT and Excise duty but not or agricultural duties (CAP).

simplified procedure, CT (T2F) declarations are not required for oods moving solely between a port/airport in the United Kingdom and a the Channel Islands in either direction, provided that the goods are ayment at the port/airport of arrival. Customs controls are exercised by operators’ commercial records. This procedure operates mainly at three ortsmouth, Poole and Weymouth.

munity transit (T2F procedure) is required where Community goods are een:

Page 71 of 136 V 3.3

anoth

Kingdom;

moveof dut

Further informport/airport o

5.3.3

Electronic proProviders, CCunder transit which have bremoval of thelsewhere indirect re-expo

The simplifiecomprehensi

Further informport or airpor

Also see Pub

Member States of the EU via the Channel Islands;

the Channel Islands and another Member State of the EU via the UK or er Member State;

a Member State of the EU and the Channel Islands via the United

the Channel Islands and the United Kingdom when the goods are d inland from a port or airport before a Customs entry for payment ies and taxes is made;

the UK and another MS via the Channel Islands.

ation on this procedure may be obtained from Customs at the relevant f departure.

Automated inventory procedures – CCS (UK), CNS and FCPS

cedures have been developed through the local Community Systems S(UK), CNS and Destin8, which facilitates the movement of goods

within the UK. The procedure applies to goods not in free circulation, een directly imported into the UK from a third country. It is used for the e goods from the UK port/airport of importation to a destination the UK that is also linked to the inventory system, either for entry or rt.

d procedure is available to all principals who hold a valid CT ve guarantee or guarantee waiver.

ation on this procedure may be obtained from Customs at the relevant t.

lic Notice 216 ‘Customs procedures at CCS(UK) locations’ for further n CCS(UK). information o

5.3.4 (NES

This simplifiemove the goodeparture usprocedures.

The simplifica

Simplified procedure for direct exports using National Export System ) Local Clearance Procedures (LCP)

d procedure enables persons exporting goods direct to a third country to ds from their premises or other authorised location to the UK (air)port of

ing a combined export/transit declaration under the NES LCP

tion is available to persons s who:

Page 72 of 136 V 3.3

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_CL_000236


guara

Anyone who 01255 24475

5.3.5

The UK has o

This agreemetransported bavailable to aprocedure.

A CT guarandeclaration. Tfrom the airlin

5.4 Ass

5.4.1

Goods movinon them are procedures aintervention/cresponsible a

Local compliachecks on anthe applicatio

The type of c

5.4.2

othersimpl

simpl

purpose?

areauthorised to use both a CT comprehensive guarantee or ntee waiver and the NES LCP procedure

maintain a full audit trail of their operations.

wishes to apply for this simplification should contact the CCTO on Tel 8.

Bi-lateral agreements

ne bilateral agreement in place with the Netherlands.

nt extends the air Level 2 simplified procedures for airfreight etween Schiphol (air)port and the UK by truck. This simplification is ny airline that holds an authorisation to use the air Level 2 simplified

tee is required and the Level 2 EDI manifest becomes the transit he simplified procedure is discharged when the manifest is received e at the office of destination and is checked and cleared.

urance of simplifications

Authorisation checks prior to approval to use simplified CT procedures

g under CT pose a revenue risk as the customs duty and other charges suspended until they reach the office of destination. As the simplified CT llow the authorisation holder to operate with reduced Customs ontrol, checks will be carried out to ensure that the trader is reliable, nd can meet his obligations.

nce officers may be asked by the CCTO to undertake pre-authorisation applicant for a simplified procedure to confirm details that provided in n form. To perform this task the officer may need to visit the applicant.

hecks that Customs may carry out are detailed below.

General pre-authorisation checks applicable to all applicants

Does the applicant use the CT procedure on a regular basis or is wise able to meet his obligations regarding the transit ification applied for or?

Will the applicant be able to comply with the conditions of the ification applied for?

Is the applicant’s declared premises/location adequate for the

Page 73 of 136 V 3.3

premwareh

movealso afrom

Custoconvictionsany o

withotrail fromapplic

compavailashipppaymand p

of timexcise.

5.4.3 guarantee w

Customs will

Sufficient exp

proceduresobligations

Close co-ope

time?

If the goods are of non-Community status, are the applicant’s ises/location approved to hold those goods (eg customs ouse, temporary storage etc)?

Does the applicant understand the CT procedures?

What is the nature of the goods that the applicant intends to or receive; are they high-risk? If so, should the applicant pply to use seals of a special type and/or for an exemption

the requirement to use a prescribed itinerary?

Has the applicant committed any serious or repeated offences against ms or tax legislation? Does the applicant have any outstanding

or County Court Judgements (CCJs) against them? Has ther offence action been taken against the applicant?

Does the applicant assist in resolving discrepancies?

Could Customs supervise the procedure and carry out their controls ut an unrealistic administrative effort, i.e. is there a complete audit

the transit movement to the export/import declaration in the ant’s records; can individual transactions be traced?

How efficient is the appplicant’s record keeping? Are the records lete and comprehensive? All documents should be made ble to Customs during an audit visit ie air waybills, ing/sales invoices, packing lists, bills of lading, proof of ent, to check that the correct values have been declared roof of status.

Have the applican’t records been archived for the correct length e? Four years imports and exports, six years VAT and

Pre-authorisation checks for a comprehensive guarantee or aiver

complete the general checks at 5.4.2 plus the following:

erience:

Has the applicant, acting as a principal, been using the transit correctly? How long for? Does he understand his ?

ration with Customs:

Is the applicant compliant, co-operative?

Does the applicant submit mandatory information/returns on

Page 74 of 136 V 3.3

decla

lodge

In command

high s

standstand

carrie

5.4.4

Customs will

NCTS softwa

commCusto

to NC

The location(

release?

Where an auairport as an examination handled the s

Customs willpart of the au

Does the applicant willingly provide extra information on transit rations such as HS code/value for non-high risk goods?

Does the applicant always use the same office of departure to his transit declarations?

of transport operations:

Does the applicant carry out his own transport operations, using tandards of security?

Does the applicant use a carrier with whom he has a long-ing contractual relationship and who provides a high ard of security?

Does the applicant use an intermediary contractually bound to a r who provides a high level of security?

Does evidence exist to support the above?

Pre-authorisation checks for an authorised consignor

complete the checks as at 5.4.2 and 5.4.3 plus the following:

re:

Does the applicant maintain his own NCTS software, or ercially available NCTS software or will he use the ms provided web declaration?

How robust is the applicant’s system? How often does he revert TS fallback procedures?

s) listed in the application:

Are they associated with an office of departure?

Are they fit for the purposes of control?

Is there a dedicated area for examination of the goods prior to

thorised consignor nominates the customs approved area of a port or authorised location there will not necessarily be a specific area or facilities for the authorised consignor’s goods. The goods will be ame as any other goods clearing through the (air)port.

also agree the following procedures with the applicant. These will form thorisation:

Page 75 of 136 V 3.3

forthc

destination.

5.4.5

Customs will

NCTS softwa

commCusto

The locations

releas

Customs willpart of the au

officeTAD/LoI).

Customs.

unloading r

the ausubse

The prescribe

Arrangements for informing the office of departure of oming CT operations and the location of the goods;

Duration of the automatic ‘time out’ period;

The time limit within which the goods must be presented at

Pre-authorisation checks for an authorised consignee

perform the checks at 5.4.2 plus the following:

re:

Does the applicant maintain his own NCTS software or ercially available NCTS software or will he be using the ms provided web declaration?

How robust is the applicant’s system?

listed in the application:

Are they associated with an office of destination?

Are they fit for the purposes of unloading and control?

Is there a dedicated area for examination of goods prior to e from transit?

also agree the following procedures with the applicant. These will form thorisation:

The arrangements and time limit for making available or sending to the of destination, the Transit Accompanying Document/List of Items

How and where the goods will be made available for examination by

The duration of the authorised consignee’s ‘time-out’ period.

Time-limit within which the authorised consignee must communicate the emarks to Customs electronically;

The arrangements for the temporary storage of the goods received at thorised location(s) and for fulfilling the legal obligation to quently assign them to a customs approved treatment or use.

d controls to be applied regarding:

Page 76 of 136 V 3.3

Any subst

regist

autho

For transit optime limit for:

office

unloading r

5.4.6

The simplifieoffice of depa

As per gener

procemeetidiscrepanc

appro

purpose?

depar

5.4.7

As per gener

the M

Damage to seals and other apparent external damage;

irregularities/discrepancies concerning the goods (such as itution, misdeclaration, shortage etc);

The format and content of the authorised consignee’s arrivals er (if required);

The type of goods excluded from the authorised consignee’s risation.

erations covered by an NCTS fallback document the arrangements and

Notifying the office of destination of the arrival of the goods;

Receiving the unloading permission, subsequent to notifying the of destination of the arrival of the goods;

Return of the relevant copies of the documents with the emarks.

Pre-authorisation checks for air Level 1 simplified procedures

d procedures cannot be used for goods consigned from an inland CT rture or travelling inland beyond the airport of destination.

al checks at 5.4.2 plus the following:

Does the airline undertake to become the principal to the CT dure and become completely accountable to Customs in ng its obligations and accounting for and resolving all

ies and irregularities?

Who will be the representative of the airline, (where priate)?

Where will the goods be controlled? Is the location fit for the

Is the proposed paper manifest in the correct format?

Are/will copies of the manifest be made available to customs at ture and destination if required?

Pre-authorisation checks for air Level 2 simplified procedures


Does the airline operate a significant number of flights between S/EFTA airports named in the application?

Page 77 of 136 V 3.3

proceduresmeetidiscrepanc

appro

purpose?

manifairlineproceduresgranted.)

Custo

discrepancit ass

The extent ofoperation carCustoms willchecks may b

5.4.8

Only shippingapply for apptherefore res

The simplifieoffice of depa

As per gener

the CCustoresolv

appro

Does the airline undertake to become the principal to the CT and become completely accountable to Customs in

ng its obligations and accounting for and resolving all ies and irregularities?

Who will be the representative of the airline, (where priate)?


Does the airline use an Electronic Data Interchange (EDI) for est transmission? Is the system reliable/secure? (The must use EDI to be approved for Level 2 air simplified

. The system must be tested before approval can be

Does the electronic manifest contain the correct information?

Are/will prints of data exchange manifests be made available to ms at departure and destination when required?

Does the airline readily notify Customs of any irregularities or ies found when using the Customs procedures? Does

ist in resolving any anomalies found?

the checks at any particular airport will depend upon the ried out there. If the airport is the airline’s main operational base, fully examine the systems to be used. At a subsidiary airport the e confined to matters concerning local control.

Pre-authorisation checks for sea Level 1 simplified procedures

companies that operate an ‘Authorised Regular Shipping Service’ can roval to use the sea-simplified procedures. This simplification is tricted to the Community transit system.

d procedures cannot be used for goods consigned from an inland CT rture or travelling inland beyond the port of destination.


Does the shipping company undertake to become the principal to T procedures and become completely accountable to ms in meeting its obligations and accounting for and ing all discrepancies and irregularities?

Who will be the representative of the shipping company (where priate)?

Page 78 of 136 V 3.3

purpose?

depar

5.4.9

Only shippingapply for apprestricted to t

Note: in the cmanifests (ED

As per gener

voyag

the CCustoresolv

appropriate?

purpose?

(EDI)reliable/sec

depar

irreguprocedures

The extent ofout there. If tfully examineconfined to m


Is the proposed paper manifest in the correct format?

Are/will copies of the manifest be made available to Customs at ture and destination?

Pre-authorisation checks for sea Level 2 simplified procedures

companies that operate an ‘Authorised Regular Shipping Service’ can roval to use sea-simplified procedures. This simplification is therefore he Community transit procedures.

ase of shipping companies, it is not mandatory to use electronic I) to qualify for the Level 2 simplification. Paper manifests can be used.


Does the shipping company operate a significant number of es between the ports of the MS named in the application?

Does the shipping company undertake to become the principal to T procedures and become completely accountable to ms in meeting its obligations and accounting for and ing all discrepancies and irregularities?

Who will be the representative of the shipping company, where


Does the shipping company use an Electronic Data Interchange for manifest transmission? If so, is the system

ure?

Is the proposed manifest in the correct format?

Are/will copies of the manifest be made available to customs at ture and destination as required?

Does the shipping company readily notify customs of any larities or discrepancies found when using the Customs

? Does it assist in resolving any anomalies found?

the checks at any particular port will depend upon the operation carried he port is the shipping company’s main operational base, Customs will the systems to be used. At a subsidiary port the checks may be atters concerning local control.

Page 79 of 136 V 3.3

5.5 Pos

Once a trademay visit the the authorisa

5.5.1

autho

goods

authoVAT and otmanner?

and ucorre

5.5.2

ensurdecla

assurdata.

be evimporCusto

authoexamas stated.

t authorisation assurance

r has been authorised to use a transit simplified procedure, Customs authorisation holder to ensure that heis complying with the conditions of tion.

General assurance checks may include:

Is the authorisation holder complying with the conditions of the risation?

Does the authorisation holder’s system adequately identify the dispatched, received and handled?

Are the goods assigned in a proper manner?

Are revenue accounting requirements complied with? Does the risation holder calculate and declare all customs duties,

her duties and charges correctly and in a timely

Does the authorisation holderidentify any errors, irregularities nderpayments and bring any amounts due to account ctly and in a timely manner?

During an assurance visit Customs may

Confirm that the authorisation holder’s details are correct and e that the authorised location(s) is/are consistent with the red business activities.

Address any risks that Customs have identified via previous ance visit reports, from sifted information and movement

Address any risks identified during the visit.

Review the authorisation holder’s records. An audit trail should ident from the CT declaration through to any associated t invoices, packing lists or evidence of goods entering a ms procedure.

Request details of any consignments that are still at the risation holder’s authorised location(s) and select some for ination to confirm that the goods, quantities and origins are

Address any educational and advice requirements.

Page 80 of 136 V 3.3

issueinclude anyThe aconfirrecom

Results will bof the authorvisits to the c

On the next vheld to ensur

5.5.3 procedure

Authorisationinfluence theestablish thaauthorisationor amended.

The authorisaCCTO who wwill take effecinterests may

The authorisaby the CCTO

5.6 Congoo

5.6.1

Customs' aim

5.6.2

Ultimate respCustoms officcontrol for Le– please see

Discuss Customs' findings with the authorisation holder and a letter confirming completion of the visit. The letter should

audit recommendations that Customs have made. uthorisation holder will be asked to sign a copy of the letter ming receipt of the letter and acceptance of the mendations made therein.

e recorded on the Customs central database. These will be used as part isation holder’s compliance record to inform risk on future assurance ompany.

isit by Customs, they will check the authorisation holder’s records/data e that any previous recommendations made have been implemented.

Revocation and amendment of an authorisation to use a simplified

holders must inform the CCTO of any factor that arises that could continuation or content of the authorisation. If on a visit Customs t the authorisation holder is not complying with a condition of , they may recommend to the CCTO that the authorisation be revoked

tion holder will be informed of Customs' decision in writing by the ill give the authorisation holder the reason(s) and the date from which it t. In exceptional cases where the authorisation holder’s legitimate be endangered, the date of revocation or amendment may be delayed.

tion to hold a comprehensive guarantee will also be reviewed regularly to ensure that the guarantee amount is adequate.

trols on CT simplified manifest procedures for ds transported by air and sea

Aims

is to ensure that:

All T1 goods have been properly accounted for;

Community status has been correctly declared

Responsibility

onsibility for control of the simplified procedures rests with the e at the designated (air)port of departure/destination although some vel 1 simplified procedures passed to the CCTO wef 1 February 2008 Customs Information Paper 08(05) for further information.

Page 81 of 136 V 3.3

However wheairline or shipairline/shippindeparture/deout its require

5.6.3

Visits shouldreasonably sand accuracy

5.6.4 mani

These includ

enter

CAP,

airline

approcontroregim

carryisimpl

re it is considered appropriate for a local office to visit the authorised ping company, for example where records are held at the g company’s head office, Customs at the (air)port of

stination will send a specific request to the local office clearly setting ments.

Frequency of control visits

be made based on local risk assessment. They should also be made oon after authorisation in order to obtain early assurance of reliability of status indicators.

Risks/considerations associated with the use of CT simplified fest procedures

e:

Non-Community goods arriving at (air)port of departure not ed to airline/shipping company’s manifest as T1.

Incorrect or irregular attribution of status of, for example, T1 ex warehouse or IPR goods.

Transhipment goods not 'exported.'

Transhipped goods entering system as 'C' goods.

T1 goods declared as 'C' goods.

Un-manifested T1 goods.

Corruption of data on manifest.

Crossings out on manifest.

Computer systems defaulting to 'C'.

How information on status is made available to the /shipping company by regular exporters/agents.

Type of goods and routing of traffic.

Amount of revenue at risk.

Goods arriving at destination - information not transferred to priate documentation and identified to Customs so that ls can be maintained ie not entered to another Customs e or free circulation.

Not raising Level 1 manifest when airline/shipping company is ng goods under both the Level 1 and Level 2 ifications.

Page 82 of 136 V 3.3

Level

for traCSPs.

5.6.5

5.6.5.1 Unless the ai(paper) maniCustoms at t

Customs will

or T2F;

the m

comp

If necessary lading relatin

When satisfie

applymetal

copy

Authorised Ceach Level 1manifest to c

Level 2 manifest raised for goods carried under both Level 1 and 2 simplifications.

Airline/shipping company’s system flawed (computer or manual).

Degree of automation/manual involvement, including procedures nsferring data from airline/shipping company’s system to

Controls at the air(port) of departure - air and sea Level 1 manifests

Authentication rline/shipping company is an authorised consignor, two copies of the fest, which is the equivalent of a CT document, must be produced to he air(port) of departure for authentication.

check that:

Separate, unaltered manifests are used for each status, ie T1, T2

Manifests contain all the required information;

T1, T2 or T2F has been noted in bold letters on the first page of anifests;

Manifests have been signed and dated by the airline/shipping any identifying them as Community transit declarations.

Customs will ask to see all the air waybills/goods manifests/bills of g to the consignments listed on the manifest.

d the office of departure will:

Authenticate all sheets on both copies of the manifest by ing a CT registration number and stamping with the round CT stamp.

Return one copy to the airline/shipping company and send one to the CCTO in Harwich.

onsignors can authenticate their own manifests and send a copy of manifest direct to the CCTO at Harwich without having to present the ustoms at the airport of departure.

Page 83 of 136 V 3.3

5.6.5.2 Each month the other mewere presentCustoms butmay also rec

If a list is not goods were cthe (air)port o

When the CCauthenticatedpursue enqui

When the CCthey will occaverification. T

If deemed neconfirm the c

5.6.5.3 Any irregularthe lists by reThe CCTO waccordance wfurther in the

5.6.6

Customs willSee section 5

Copies of thecompany on

Manifests caand other com

Status declarin the airline/of the agent/ecompany mathat all goods

Monthly lists from (air)port of destination the CCTO should receive from Customs at the (air)port of destination in mber states and/or common transit countries a list of the manifests that ed during the previous month. The lists will have been authenticated by will have been drawn up by the airlines/shipping companies. The CCTO eive lists direct from specially approved airlines/shipping companies.

received by the end of the month following the month in which the onsigned the CCTO will send a reminder to Customs in the country of f destination.

TO receives the lists, they will check to ensure that all the manifests during the month have been included. If they have not, Customs will ries with the airline/shipping company and the (air)port of destination.

TO receives lists direct from approved airlines/shipping companies, sionally send them to Customs at the (air)port of destination for hese lists will be selected on the basis of perceived risk.

cessary, Customs will review airlines’/shipping companies’ records to orrect completion of manifests.

Resolution of irregularities/discrepancies ities/discrepancies found by the (air)port of destination will be notified on ferring to the particular airway bill/bill of lading for the goods in question. ill pursue these irregularities with the airline/shipping company in ith the regulatory procedures and timescales which are explained

Transit Manual.

Controls at the air(port) of departure – air and sea Level 2 manifests

carry out retrospective systems audit checks, based on perceived risk. .6.5 for a list of risks/considerations.

Level 2 manifest must be made available by the airline/shipping request.

n be checked by reference to the associated air waybills/bills of lading mercial evidence held by the airline/shipping company.

ations can be checked mainly by reference to commercial evidence held shipping company’s records and selectively by verification at the office xporter. Acceptable evidence of status held by the airline/shipping

y include a statement, signed by a responsible officer of the consignor, are of Community status unless otherwise indicated.

Page 84 of 136 V 3.3

5.6.6.1 of deWhen considmanifest to thAnnex 8.7 Pafor example, manifest recewill send a redetails to the

5.6.6.2 (air)pCustoms madetails from oPart IV of the

Customs willrecords held verification athe airline/shofficer of the indicated.

Customs willtwo months o

Customs willestablished tUK. In all othdestination.

5.6.6.3 Where Custoirregularities/the procedur

Further informManual.

5.6.7

5.6.7.1 The manifestfor clearanceof the manife

Customs will

Request for post-clearance verification sent by Customs at the (air)port parture to Customs at the (air)port of destination

ered necessary Customs will send a copy, or an extract, of the Level 2 e (air)port of destination together with Form TC21A (specimen found in rt IV of the Transit Manual) requesting post-clearance verification that, the manifest at departure contained the same information as the ived at destination. If no reply is received within two months, Customs minder letter together with a copy of the original TC21A plus supporting Transit Co-ordinator in the country of destination.

Request for post-clearance verification received by Customs at the ort of departure from Customs at the (air)port of destination

y receive requests for post-clearance verification of Level 2 manifest ther Member States on Form TC21A (specimen found in Annex 8.7 Transit Manual).

verify the manifest details mainly by reference to the commercial by the authorised airline/shipping company and selectively by t the office of the agent/exporter. Acceptable evidence of status held by ipping company may include a statement, signed by a responsible consignor that all goods are of Community status unless otherwise

complete and return Form TC21(A) to the (air)port of destination within f the date of dispatch.

take no action to recover any duties or charges due, unless they have hat an offence was committed or deemed to have been committed in the er cases any necessary offence action will be taken at the (air)port of

Irregularities notified by (air)port of destination ms are notified by the (air)port of destination of any discrepancies identified at destination via Form TC20, they will follow es detailed at 5.6.6.3.

ation on the enquiry procedure can be found in Part IV of the Transit

Controls at air(port) of destination - air and sea Level 1 manifests

Presentation of manifests and goods will be presented to Customs at the air(port) of destination but Customs in the country of destination do not need to return copies st to Customs at the (air)port of departure.

:

Page 85 of 136 V 3.3

goods

Note: for conmanifests/bill

5.6.7.2 Customs willsix years for purposes.

5.6.7.3 Each month were presentmust be provthe said list m

comp

set ou

compby air

When the off

all ma

air waybillsnecesconfir

them drawiof depHarwich.

Ensure that import entries are made out where necessary or that are entered to another Customs regime.

Examine the goods on the basis of the local scheme of control.

trol purposes Customs may ask to see the associated air waybills/goods s of lading for the goods listed on the manifest.

Disposal of documents presented file and retain manifests for four years for import and export purposes, VAT and Excises purposes and three years for Community status

Monthly lists of manifests the airline/shipping company must provide a list of all manifests that ed at the office of destination during the previous month. A separate list ided for each (air)port of departure. The description of each manifest in ust comprise the following information:

Reference number of the manifest;

Name (which may be abbreviated) of the airline/shipping any that transported the goods;

Date of the shipment;

Transit procedures executed in the course of the previous month t in chronological order;

Last page of the list is to be certified by the airline/shipping any that the list contains all manifests for goods transported /sea from (place of departure) to (place of destination).

ice of destination receives the lists Customs will:

Ensure that all the manifests listed have been presented and that nifests that have been presented are on the list.

Note on the list any irregularities/discrepancies by referring to the /bills of lading for the goods in question and if

sary advise any particular transaction for which mation or verification is required.

Authenticate the lists, using the round metal CT stamp and send to Customs at the appropriate (air)port of departure, ng attention to any outstanding irregularities. If the (air)port arture is in the UK, the lists will be sent to the CCTO in

Page 86 of 136 V 3.3

Note: if the amonth followa reminder to

Airlines/shippthe (air)port(s

5.6.8

Customs willnecessary, sverification.

See section 5

5.6.8.1 Generally undischarged wInterchange (

It should be nsimplificationthe goods andestination.

Customs will

goods

5.6.8.2 (a) Verificatio

Customs willanalysis, to th

If no reply is form, Customof departure.

If no satisfacthe matter tothe Member

(b) Verificatio

irline/shipping company has not provided the list(s) by the end of the ing the month in which the manifests were presented, Customs will send the airline/shipping company.

ing companies who are authorised to send the monthly lists directly to ) of departure in other member states may continue to do so.

Controls at air(port) of destination – air and sea Level 2 simplifications

carry out systems audit checks, based on perceived risk and if end details of manifests to Customs at the (air)port of departure for

.6.5 for the list of risks/considerations.

Presentation of Level 2 manifests der the Level 2 simplification, the CT movement is considered hen the goods have been presented and the Electronic Data EDI) manifest is made available to Customs.

oted however that EDI is not compulsory under the sea Level 2 , therefore the CT movement may also be considered discharged when d shipping company’s manifest are presented to Customs at the port of

:

Ensure that import entries are made out where necessary or that are entered to another Customs regime.

Examine the goods on the basis of the local scheme of control.

Verification of Level 2 manifests n requests to other Member States.

send selective requests for post-clearance verification, based on risk e (air)port of departure on Form TC21A.

received within two months of the date of the original dispatch of the s will send a TC 22 reminder to the Transit Co-ordinator at the (air)port

tory reply is received within a further three months, Customs will report the Transit Co-ordinator, who will pursue with Customs headquarters in State/country concerned.

n requests from other Member States.

Page 87 of 136 V 3.3

Customs ma(air)ports of dby:

departhe (a

by the

Customs willmonths of dis

5.6.8.3 The airlines aCustoms all iCustoms are

to be

5.6.8.4 simpIf, during the discrepanciethe conditioncivil penalty wwarning letteOfficer (see swithdrawing a

5.7 The

5.7.1

5.7.1.1 Rail sThis section procedures c

This procedumovement of

y receive post-clearance verification requests (Form TC21A) from eparture in other Member States. Customs will verify these manifests

Confirming that the details on the manifest sent by the (air)port of ture are the same as those on the manifest presented at ir)port of destination;

Checking details with the associated commercial documents held airline/shipping company.

complete and return the TC21A to the (air)port of departure within two patch.

Irregularities/discrepancies nd shipping companies are responsible for identifying and notifying to

rregularities/discrepancies found at the (air)port of destination. If advised of any, they will:

Pursue them with the airline/shipping company under procedures agreed locally;

After a reasonable time notify them to the (air)port of departure.

Non-compliance with conditions of approval to use the Level 2 lified procedures

course of control checks, Customs find any irregularities or s which indicate that the airline/shipping company is not complying with s of its approval to use the simplified procedures, Customs will issue a arning letter. If further evidence of non-compliance is found after the

r has been issued, Customs will refer the matter to a Civil Penalty ection 8 for further information). Consideration will also be given to pproval to use the simplified procedures.

simplified procedure for goods carried by rail

Introduction

implified procedure explains how the Community Transit and Common Transit (CT) an be simplified for goods moved by rail.

re makes use of the railways' own commercial system for the control of consignments carried by rail and accounting for carriage charges.

Page 88 of 136 V 3.3

Further informoperator in aoperated by Emay be obtai

Web: www.ra

ation about carriage of goods by rail can be obtained from the rail ny member state or EFTA country. In the UK, international traffic is

nglish Welsh & Scottish Railway International Ltd (EWSI). Information ned from the holding company, DB Schenker Rail UK.

il.dbschenker.co.uk

These provid

5.7.1.2 OperThe rail operdeclaration.

The rail operand becomes

CT guarantee

The approprirailway opera

Rail operatorpurposes.

5.7.1.3 TIR, AWhen goodsthese procedsimplified pro

5.7.1.4 VerifiRailway operrecords held

5.7.1.5 COTIThe railwaysCarriage of Gsupervised bmember stateA full list is avagreement fomay be usedmember statePoland, Hung

ers of rail services are referred to below as “the rail operator”.

ation of the Simplified procedure ator uses copies of the Consignment Note (CIM) in place of an NCTS

ator, in the sending member state or EFTA country, acts as the principal responsible for the goods;

s are not required;

ate Customs administration seeks recovery of revenue from its own tor in the case of irregularity;

s are required to make their records available for customs control

TA and NATO 302 procedures are moving under cover of TIR or ATA carnets, or form NATO 302, ures are suspended during the course of the journey for which the cedure is used.

cation ators of each Member State or EFTA country are required to make their at their accounting offices available to Customs for control purposes.

F and SMGS International Conventions system is established by the International Convention concerning the oods by Rail (COTIF), and known as the 'COTIF Convention'. This is

y the OTIF Intergovernmental Organisation. There are currently 45 s of OTIF, including 25 member states of the EU and 2 EFTA countries. ailable on the OTIF website. The SMGS Convention is a similar r Russia and Western Asia. The joint CIM/SMGS consignment note to allow movement across Europe to Russia and its neighbours. Six EU s are members of both OTIF and SMGS: Estonia, Latvia, Lithuania, ary and Bulgaria.

Page 89 of 136 V 3.3

The rail simpsending goodoperators sentransit procedconsignmentidentifying co

5.7.1.6 CrosconsignmenWhere the stmust indicatein the box res

In addition, thCT operation

5.7.2

5.7.2.1 Use oThe COTIF Cas follows:

CIM:

Description

ined CIM/ SMGS:

d by CIM Combined transport

lified procedure can only be used by two or more national rail operators s to each other as part of an interconnecting chain. Individual rail ding goods across international frontiers cannot use the simplified ures. An operator who wishes to use the simplified procedure for a

has to expressly apply for it by completing the CIM and entering their de.

s referencing between standard CT declarations and the t note CIM andard (NCTS) procedure is used for goods carried by rail, the declarant the NCTS MRN, office of issue, date and status on the associated CIM erved for particulars of accompanying documents.

e railway operator responsible for the last railway station involved in the must make a declaration to NCTS and authenticate sheet 2 of the CIM.

The Rail Simplified Procedures at departure

f consignment notes onvention requires the use of 5 sheets of the CIM. The sheets are used

Comb

Description

Retaine

Sheet I

n/a n/a n/a Client/ Remettant

Sheet 1

Origi f thconsignment note

Original de la lettre de voiture

nal Original o e Consignee

Sheet I I

n/a n/a n/a Client/ Reception

Sheet 2

Invoi carrier aSMGS: destin

ce Invoice CIM: t destination; ation railway

Feuille de route

Sheet 3

Arrivanote/Customs

5) l note/

SMGS/cu

SMGS to CIMcarrier/custom

Bulletin rivée/

Customs

l

(SMGSArrivaCustoms

CIM to consignee

: stoms d’ar

: destination s

Sheet 4

Dupli te GSrailway

de la lettre de voiture

cate Delivery no CIM to SM : destination Duplicate

Page 90 of 136 V 3.3

SMGS to CIM: not used

Sheet 5

Dupliinvoic e of

the consignment note

or Souche d’expédition

cate e

(SMGS 3) Duplicat

Consign

Sheet 6

n/a Duplicate CIM to SMGS: forwarding carriinvoice er

SMGS to CIM: not used [Sheet only used when sending goods to SMGS]

n/a

5.7.2.2 ActioThe consigno

an export decDeclaration)

a control cop

other docume

The consigno

their rail oper

a forwarder oor wagon loa

For each conwritten instrudocumentatio

The consignoprocedure is

5.7.2.3 PreseUnless the cotheir agent moffice of depa

The office of appropriate bsimplified rail

5.7.2.4 ReceA copy of the

n by consignor at departure r or their agent must complete:

laration including the safety and security data (Exit Summary for goods consigned to non-EU countries.

y T5, if it is required; and

nts, [eg an export licence,] depending on the class of goods.

r can employ an agent who might be:

ator

r shipper who consolidates small consignments into complete container ds.

signment, before the goods are shipped, the consignor should give ctions to any agent or other person they employ to complete CT n on their behalf.

r will be told by their rail operator when use of the full CT (NCTS) required for goods carried by rail.

ntation of the goods and the documents to Customs nsignor is approved by Customs as an authorised consignor, they or ust present the goods, together with the documents, to Customs at the rture, before they are shipped, for clearance.

departure must be one competent to deal with traffic by rail and if e at the place where the goods are cleared for export. At present transit operations only begin or end at Inland Rail Depots.

ipt for the goods CIM can be provided for the consignor, on request.

Page 91 of 136 V 3.3

5.7.2.5 RailwThe rail operthe principal proper compcharges whicDB Schenker

Contact with Relationship

The rail operany rail termiat any time o"consolidatin

The rail opercompleting bCIM/SMGS crailway opera

5.7.2.6 ApplCommunity/The railway oare identifiedin Reg. 2454relevant rail wpackages.

5.7.2.7 Chanoperator: moA consignor onew destinat

Where the ramodifications

All conditionsbeen complie

Exportation o

5.7.2.8 MoveWhere goodsrailway opera

ay responsibility ator which accepts goods under the rail simplified procedure becomes for the operation. The railway operator accepts responsibility for the letion of the transit operation and for any Customs duty and other h may become payable in the event of any irregularity. Currently only Rail UK is approved to use the simplified procedures in the UK.

the rail operator should be made through the appropriate Customer Manager (CRM).

ator's obligation as principal includes the delivery of goods by road from nal to an inland clearance depot and, where goods are moved by them r under cover of one of the procedures known as "grouping" or g".

ator will confirm they are acting as principal for the movement by oxes 57 and 58b of the CIM or boxes 65 and 66b of the combined onsignment note, by crossing the 'yes' box and entering the code of the tor that is the principal for the movement.

ication of a pictogram to identify consignments carried under common transit perator must ensure that consignments carried under a CT procedure by customs labels bearing a pictogram, an example of which is shown /93, Annex 58. The label must be attached to both the CIM and to the agon (in the case of full loads) or, in other cases, to the package or

ging the destination of the goods after handing them to the rail difications to contract of carriage r consignee may, while the goods are en route, request diversion to a

ion. The rail operator will get Customs permission if it is needed.

il operator notifies UK offices of departure, Customs will normally allow provided:

relevant to the new destination (eg export licenses are produced) have d with; and

f the goods to the country requested is not prohibited.

ment of goods in the Community and EFTA countries not in free circulation travel under the rail simplified procedure, the tor must present the CIM at the offices of departure and destination.

Page 92 of 136 V 3.3

Community gMember Statinternal CT (Trestrictions, drequirement

The railway ocustoms, if re

Where CommCommunity,

A CIM made goods must cNCTS T2 or However, whof a CIM, it isT2L documen

5.7.2.9 SealiThe rail oper

5.7.2.10 RailThe rail simpplace within tact as the Of

All operationsexternal (T1)

5.7.2.11 DecUnless the Cthe rail simpl(T1, T2) in th

Any special ethe CIM.

5.7.2.12 DesIn order to claevidence thacontrol copy rail procedurethe Commun

The export dterritory of thcarriage by ra

For further in

oods travelling from the Community to an EFTA country, or from one e to another through one or more EFTA countries, may travel under the 2) procedure. Provided the goods are not subject to prohibitions, uties or other charges on export from the Community, there is no

for the CIM to be produced at the office of departure.

perator in the country of destination must make all CIMs available to quired.

unity goods are re-consigned in an EFTA country to a destination in the the goods and CIM T2 must be presented at the office of destination.

out in EFTA countries to cover the re-consignment of Community status ontain all the special endorsements appearing on the corresponding

T2L documents under cover of which the goods entered those countries. en Community status goods have entered an EFTA country under cover not necessary to refer to those documents in the NCTS declaration or t issued in an EFTA country to cover re-consignment of the goods.

ng of goods ator applies seals which are accepted for customs purposes.

transit operations beginning and/or ending outside the Community lified procedure is operative for that part of the journey which takes he Community (or EFTA). The Customs office for the frontier station will fice of Departure.

starting outside the Community are regarded as moving under the CT procedure unless a T2L is presented in respect of the goods.

laration of status on the consignment note CIM IM is completed by an Authorised Consignor, for goods moving under ified procedure, the office of departure is to enter the status of the goods e box reserved for customs use on sheets 1, 2, and 3 of the CIM.

ndorsements prescribed by Community provisions must be inserted on

patch of CAP goods under the simplified procedures im an export refund on CAP goods the consignor needs to provide

t the goods have left the Community. This proof will normally be a T5, but this is not required for goods which travel under the simplified (unless destined for ships’ stores or an entitled establishment within

ity).

eclaration should include the statement "Departure from the customs e Community under the simplified Community transit procedure for il or large containers".

formation, see Notice 800.

Page 93 of 136 V 3.3

5.7.2.13 Meais split up The railway olocation wheroperator shocustoms may

5.7.2.14 SevThe rail simpwhen the whthis purpose.

5.7.2.15 ScoWhere the standisplaying thedeclarant mustconsignment n

5.7.3

5.7.3.1 Prod

Rail operatorcustoms offic

Traders approperator for t

5.7.3.2 Offic

The railway oof destinationand endorse and sheet 3 i

Where goodscopies 2 andare returned and the supp

When copiesequivalent] a

Customs willdischarged fr

5.7.3.3 Makin

sures to be taken where railway wagons are detached or the train

perator must report the details to the customs office responsible for the e the railway wagon is detached or the train split up. The railway

uld also inform customs of its intentions with regard to the goods so that take appropriate action.

eral means of transport covered by a single consignment note CIM lified procedure applies equally to a combination of means of transport ole journey is covered by a CIM. A special version of the CIM is used for See paragraph 2.1.

pe of the standard CT procedure and the simplified procedure dard (NCTS) procedures are used for goods carried by rail, the label or stamp

pictogram must be applied to the rail wagon or parcel and to the CIM. The indicate the MRN, office of issue, date and status on the associated ote CIM in the box reserved for particulars of accompanying documents.

The Rail Simplified Procedures at Destination

uction of the goods for Customs clearance at destination

s must present the goods and the relevant sheets of the CIM at the e of destination.

oved by Customs as authorised consignees may arrange with their rail he goods to be delivered for customs clearance at their premises.

e of destination formalities

perator must present sheets 2 and 3 of the CIM to customs at the office . If satisfied, Customs will annotate each copy with the notation 'cleared' them with the office stamp. Sheet 2 is returned to the railway operator s retained at the office of destination.

are cleared at an intermediate station, the railway operator will present 3, together with a supplementary copy 3, of the CIM. Copies 2 and 3 to the railway operator for onward movement to the office of destination lementary copy 3 is retained at the intermediate office.

2 and 3 of the CIM bearing the endorsement 'cleared' [or its foreign re presented, Customs will process them as above.

ensure that the railway operator has a system in place to enter goods om the transit procedure to an appropriate customs treatment or use.

g a customs declaration for the goods

Page 94 of 136 V 3.3

Where the gothe recipient operator will control label number must

If goods are sproduce them

5.7.3.4 Switz

Goods accepunless the costamped with

5.7.3.5 Prese

Where a Contogether with

5.7.4

5.7.4.1 IntrodAccording to for the carriatransit procedThe operatorsimplificationprocedure be

5.7.4.2 AcceWhere a concover of one oterminal wheacceptance oout, where ne

The form CIMconsignment

The form sha

Identification

The type (T1

Identification

ods are not in free circulation, the transit procedure must be ended and or their agent must make a customs declaration for the goods. The rail advise the importer when the goods have arrived and give them the CIM number or the CCLN (Consolidated Control Label Number). This be noted on the import declaration for the goods.

elected for examination, Customs will inform the rail operator to to Customs.

erland

ted for carriage by the rail operators of Switzerland are regarded as T1 nsignment note or Transfer Note under which they travel has been a T2 stamp.

ntation of Control copy T5

trol Copy T5 has accompanied the goods, the recipient must present it, the import declaration, to Customs at the place of clearance.

Combined road-rail transport

uction Reg. 2454/93, Article 442 the regular (NCTS) procedure may be used ge of goods where at the same time the conditions of the simplified rail ure are met. This applies mainly for the combined road rail transport.

opting for the use of the regular procedure will benefit from the s that are granted to the rail transport leg while he has to use the regular cause of the road legs.

ptance by the railway operator signment of goods, being carried by combined road-rail transport under r more NCTS declarations, is accepted by the railway operator at a rail

re it is located on a railway wagon, the railway operator shall certify its n a duly completed form CIM Combined transport. A form is to be made cessary, for each office of departure.

Combined transport shall bear a reference to the MRN of the concerned.

ll also contain:

of the means of transport (eg road vehicle, or container);

, T2) and number(s) of the NCTS declaration for the consignment; and

of the office and country of departure.

Page 95 of 136 V 3.3

The railway ogiven on the the date stam

5.7.4.3 ProviWhere a conunder cover oliability for paoccur during

5.7.4.4 VerifiWhere a conunder cover oNCTS declarrailway operaa valid guara

The railway othe consignmone of the co

If box 52 of th

Code 3 or co

Code 0 or cocountry, or

A reason whytakes place,

The railway oshall request

5.7.5

5.7.5.1 Custo

Rail wagons without fronti

a) Railwa agrailway operafrontier forma

b) Railwa agstatus on firsthe railway o

perator shall check that the details on the forms match the information NCTS declaration, and certify they are correct by stamping the form with p of the terminal of departure.

sion of guarantee - section of journey by rail signment of goods is being carried by combined road-rail transport f one or more NCTS declarations, the railway operator shall assume yment of duties and other charges where offences and irregularities the journey by rail.

cation of guarantee - carriage by road following the carriage by rail signment of goods that is being carried by combined road-rail transport f one or more NCTS declarations reaches the destination terminal, a

ation will need to be submitted for the onward journey by road. The tor at the destination terminal shall check that the NCTS declaration has ntee.

perator shall examine box 52 of the NCTS declarations accompanying ent to see whether the box contains, in respect of the word 'guarantee', des set out in paragraph 3.2.1 of this Supplement.

e declaration contains:

de 7, or

de 8 and following the journey by rail, transport continues in an EFTA

the guarantee is not valid for the country in which the journey by road

perator shall retain the consignment at the destination terminal and the nearest customs authorities to take action.

General

ms status of rail wagons

in use on the railway network of the Community may be used in the UK er formalities being required either when they enter the UK or leave it.

y w ons privately owned in the Community and registered with a tor of a Community member state may be allowed to operate without lities being required either when they enter the UK or leave it.

y w ons used by operators based in the UK may not be of Community t importation in the EU. If considered necessary, Customs may require perator to produce proof of status such as an import declaration.

Page 96 of 136 V 3.3

5.7.5.2 Lost a) Original C

In the event o

Issue a copy

Issue 2 photorenumberingthe CIM; and

Ensure that t

b) Presentati

Unless the Cmentioned abof departure documents regoods' or 'T1the documen

5.7.5.3 ResoWhere the Uan irregularityto the office o

Where UKBAan irregularityCRM for DB operator, reqevidence is nappropriate c

5.7.5.4 Auth

Traders apprbrought forwaclearance at private rail sirailway operadestination ra

5.7.6

5.7.6.1 Genegoods carrieThe general apply to the r

documents: replacements; duplicates IM is lost or stolen.

f this document being lost or stolen, the railway operator may either:

of the lost CIM and stamp sheets 1-3 of the copy of the CIM; or

copies of whatever sheet of the CIM is in its possession, stamping and them with the numbers of the sheets they replace, ie sheets 2 and 3 of

he copies or photocopies are clearly marked "DUPLICATE".

on of duplicate copies or photocopies at the office of departure.

IM is completed by an Authorised Consignor, the copies or photocopies ove must be presented at the office of departure. Customs at the office

shall examine the copies or photocopies and compare them with the lating to the consignment concerned and endorse them as either 'T2

goods' as appropriate. Where satisfied they shall date, stamp and sign ts.

lution of irregularities/discrepancies K office of destination or control officer for the railway operator identify , they must forward all the relevant information (including CIM number) f departure in the appropriate Member State / EFTA.

or Local Compliance at the office of departure in the UK are advised of by Customs at destination, they shall forward the information to the

Schenker. The CRM will communicate the details to the railway uesting evidence that the movement was ended correctly. If this ot forthcoming, the CRM shall calculate the debt and raise the harges.

orised Consignees

oved as an authorised consignee for CT purposes may have the goods rd in continuation of a CT movement or a rail simplified procedure for

their own approved premises. This is usually where the trader has a ding into the premises. In the case of the rail simplified procedures, the tor may deliver sheets 2 and 3 of the CIM direct to the office of ther than to the authorised consignee's premises.

Application by Rail Operators to use the Simplification

ral conditions for approval to use the simplified procedure for d by rail.

conditions for approval to use the simplified transit procedures do not ail simplified procedures at present.

Page 97 of 136 V 3.3

5.7.6.2 RequRail operator

- be establishe

- operat egu

- make ir reauthorities fo

- issue Consig

- have a agreeach other as

5.7.6.3 SubmRail operatorto the Commwill inform the

5.7.7

Consignmenthe railway bidentified.

Consignmenreplaces the procedure.

Control LabNote for iden

Full load: a c

Groupage: rtrain ferry wa

Grouping: recontainers orconsigned un

irements for rail operators s which wish to use the rail simplified procedure must:

d or represented in the EU;

e r lar services between EU destinations;

the cords held at their accounting offices available to the Customs r the purposes of control;

nment Note CIM; and

n ement with one or more national rail operators to send goods to part of an interconnecting chain.

ission of applications or amendment to existing approval s who wish to use the simplified procedures must submit a declaration unity of European Railway and Infrastructure Companies (CER), who EU Commission.

Glossary

t Control Label Number (CCLN): A unique 12 digit number issued by y which the consignment note and its country and station of issue can be

t Note CIM A Consignment Note issued by the railway operator which Customs transit document for goods travelling under the simplified

el: a serially numbered label affixed to the continental Consignment tification purposes by the rail authority accepting the goods for carriage.

ontainer or wagon which carries only one consignment.

efers to the packing of a number of consignments into one container or gon, the complete load being covered by one consignment note.

fers to a commercial freight practice under which operators move wagons from various inland points to a single point of departure to be der one consignment note.

Page 98 of 136 V 3.3

6. NA

6.1 Introduct

The rules conOrganisationthe North Atla

The form 302military goodPartnership f462 of the ImForm 302 ascustoms terri

The customsauthority of thresponsible fconsignmentterritory.

6.2 Layo

The form is aCCTO. The fthe CCTO (fo

Copy 1 (origof destinatio(forces unit a

Copy 2 (dupthe forces unthe CCTO.

Copy 3 (dupthe Office of

Copy 4 (Blue

Copy 5 (yelloCCTO at thedatabase. Thconsignee (fo

TO Form 302

ion

cerning the import, export and transit of North Atlantic Treaty (NATO) goods are contained in the Agreement between the Parties to ntic Treaty regarding status of their forces, London 19 June 1951.

is used to control the movement of imported third country eligible s in and between NATO countries and countries participating in the or Peace (PfP). Articles 91 and 163 of Regulation 2913/92 and Article plementing Provisions of Regulation 2454/93 provide for the use of a transit declaration for goods moved from one point in the Community tory to another.

authorities in each Member State, in agreement with the competent e forces stationed on its territory, has designated a customs office

or handling customs formalities and controls concerning all s carried out by or on behalf of each unit of the forces stationed on its

ut of the form:

six-part document and copies 1-6 are all pre-authenticated by the orm contains a pre-printed serial number and bears the full address of r the return copies of the document).

inal White) travels with the goods. Stamped by the forces unit n and by the office of destination and returned to the consignor t departure).

licate, green) travels with the goods. This copy is stamped by it of destination and the office of destination and returned to

licate, pink) travels with the goods. Stamped by and retained at Destination.

) is retained by the consignor (forces unit at departure).

w)/Copy 6 (pink): either of these copies may be sent to the start of any movement from the UK for entry on to the CCTO e other copy travels with the goods and is retained by the rces unit at destination).

Page 99 of 136 V 3.3

6.3 NATStat

6.3.1

The NATO aBatches sho

The CCTO w

stamp t‘Part Resround

date the ‘Pthe C

sigRese

mquanthe co

return taccomquant

make enquihave the CCTO)

Documents pwhich have a

6.3.2

The NATO a

On recserial numadvis

Nowith adespa

AtCCTO.

O Form 302 Transit Procedure: UK as Member e of departure

Pre-authentication of forms by the CCTO

uthority at departure will forward batches of blank forms to the CCTO. uld be no larger than sufficient to cover 3 months’ movements.

ill:

he blank forms in the appropriate box in the first row of the erved For Customs’ table on the rear of the form, using the

CT authenticating stamp;

and number the forms in the appropriate box in the first row of art Reserved For Customs’ table on the rear of the form using T numbering stamp;

n the forms in the appropriate box in the first row of the ‘Part rved For Customs’ table on the rear of the form;

aintain a record of the forms issued to each NATO unit including the tity of documents issued and both the customs CT number and rresponding pre-printed serial number of each form;

he authenticated forms to the relevant NATO unit panied by an advice showing the serial numbers and the total

ity and asking the NATO unit to confirm receipt;

ries with NATO unit if any pre-authenticated documents not been used within three months (i.e. copy 5 not received at

.

re-authenticated at the CCTO may only be used to cover movements n office of departure within the UK.

Action by NATO authority at departure

uthority at departure must:

eipt of the pre-authenticated forms from the CCTO, check the bers and corresponding forms returned and immediately

e the CCTO of any discrepancies.

t later than at the time of consignment, complete the six-part form signed and authenticated statement, including the date of tch, certifying that the goods are being moved under its control.

the time of despatch, retain copy 4 and send Copy 5 or 6 to the

Page 100 of 136 V 3.3

Engoods.

6.3.3 and r

Where a movon Exit will anthe second rOn re-entry tthe documenCustoms’ tab

6.3.4

When the comust be stamconcerned.

The competecustoms offic

The customsreturns copiearrangementdestination focustoms offic

The forces uncopy 2 for ondeparture).

6.3.5

On receipt ofthe form. Appdiscrepanciesatisfactorily

The US Deferesponsibilitieand EU. The Officers (CCOcompliance woversee the rauthority at dto reconcile ashipment. Oncustoms offic

sure that the remaining copies of the Form 302 accompany the

Action at the customs office of transit when the goods temporarily leave e-enter the Community

ement temporarily exits the Community, the Customs Office of Transit notate copies 1, 2, 3 and 5/6 of the document in the appropriate box in

ow of the ‘Part Reserved For Customs’ table on the rear of the form. o the Community, the Customs Office of Transit on Entry will annotate t in the appropriate box in the third row of the ‘Part Reserved For le on the rear of the form.

Action at destination

nsignment arrives at the forces unit of destination copies 1, 2, 3 and 5/6 ped and signed on receipt by the competent authority of the forces

nt authority for the forces concerned then sends all the copies to the e of destination.

office of destination stamps copies 1, 2, 3 and 5/6, retains copy 3 and s 1 and 5/6 to the forces unit of destination. Depending on local s, copy 2 may be sent with copies 1 and 5/6 to the forces unit at r onward forwarding to the CCTO or sent directly to the CCTO by the e of destination.

it of destination then retains copy 5/6 and returns copy 1 (and possibly ward forwarding to the CCTO) to the consignor (NATO unit at

Discharge and enquiry action at the CCTO:

the copy 2, the CCTO will match this with the corresponding copy 5/6 of ropriate action will be taken to resolve any irregularities or

s. If there are no irregularities/discrepancies or these are resolved the procedure will be discharged.

nse Transportation Regulation – Part V defines the customs s and requirements applicable to the US visiting forces within the UK Regulation imposes responsibilities upon the Customs Clearance s), i.e. the authorised stamp holders in the US forces, for ensuring ith the relevant customs procedures. In particular the CCOs must eturn of the relevant copy of the form to the host nation customs eparture to close the movements and must carry out internal enquiries ny movements that remain open after 30 days from the date of ce a quarter the CCO will prepare and send a letter to the host nation e (CCTO in the UK) to clear any outstanding copies of Form 302 for the

Page 101 of 136 V 3.3

past 90 daysquestion and “Cargo for thoriginal Formaccidentally d

If possible, co

6.4 NATof d

6.4.1

On receipt oNATO authooffice of desSalford, togeform 302, cletogether withthe customs

6.5 Furt

For any form

. The letter must identify the outstanding Form 302 movement(s) in include a statement to the following effect:

ese movements was received by the appropriate military consignee. The 302 and associated HN duty free customs forms were lost or estroyed. Please accept this letter as proof of delivery.”

pies of the open Form(s) 302 in question should accompany the letter.

O 302 Transit Procedure UK as the Member State estination

Action by the NATO authority at destination in UK:

f the goods and copies 1,2, 3 and 5/6 of the form 302, the competent rity must stamp and sign all copies and send them to the customs tination which is located at the National Clearance Hub (NCH) in ther with the C88 import entry. The NCH will stamp all copies of the ar the C88 import entry and return it to the relevant NATO unit copies 1 and 5/6. The NCH will retain copy 3 and return Copy 2 to office of departure at the address shown on the Form 302.

her Information

302 enquiries contact the CCTO on: 01255 244 850/893.

Page 102 of 136 V 3.3

7. C

7.1 General

(a) The ContCustoms or oThese includ

expor

enter

ontrol Copy T5

rol Copy T5 is not a transit document. It is a separate document that ther authorities use to apply extra control over particular goods. e:

intervention stocks and goods subject to production subsidies or t refunds such as CAP.

Transfers of certain conditional relief goods that have been ed to free circulation.

Goods subject to repayment or remission of duty. See Public Notice 266 for further information.

transfGoods for a prescribed purpose or destination - such as the

er of end-use goods. Note: the End-Use T5 (C1124) is to ed only for transferring goods between end-use authorised rs in different Member States. Detailed rules on its use and letion are found in

be ustradecomp Public Notice 770.

circumdestination.

For intra-Com

For trade with

refun

when

(b) The T5 (U

Transfers of certain Products of Animal Origin (POAO) in certain stances from a Border Inspection Post to an inland

munity trade, the T5 provides proof that these goods:

Arrive at a particular destination.

Are used or disposed of in a particular way.

non-Community countries, the T5 is used to:

Draw attention to goods that are subject to taxes, restrictions or ds on export from the Community.

Provide evidence that these goods have been properly controlled exported.

K Form C1125) contains space for describing only one type of goods. nal goods are to be dispatched, the T5 may be supplemented by either n sheet (T5bis) (C1125A) or a loading list (C1125B). Both forms cannot ther.

When additioa continuatiobe used toge

Page 103 of 136 V 3.3




http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_Forms&propertyType=document&id=HMCE_PROD_009524

Each T5 formdesign, qualiCustoms Codto print their ocopies to Cus

James Odell HM RevenueExcise Custo10 Floor Cen21 Victoria ASouthend-onSS99 1AA

(c) If traders the T5 formsapproval depsubject to str

(d) Traders mthat does notlist:

electrrecords

witho

66

(e) All goodssheet(s)/load

When tradersand/or dispatliable in the ehas drawn up

, continuation sheet and loading list has an original and a copy. The ty of paper and dimensions of the documents are described in the e Implementing Provisions Annexes 63, 64, 65 and 66. Traders wishing wn T5 forms, continuation sheets and/or loading lists must first submit toms for approval. The proofs should be sent to:

and Customs ms Stamps & Money tral Alexander House venue -Sea

wish to use their own data processing system to produce and complete automatically, they should contact the CCTO, NIRU or E&IT for ending on the purpose that the T5 is used for. Authorisation will be ict compliance with the requirements of the legislation.

ay also apply for approval to produce a T5 loading list or descriptive list conform to the standard layout and requirements of IP Annex 65, if the

is produced electronically by a firm that uses an integrated onic or automatic data-processing system to keep its

is designed and completed in such a way that it can be used ut difficulty by Customs and other relevant authorities

includes, for each item, the information required under IP Annex

entered on a control copy T5 and its accompanying continuation ing list(s) must be:

Loaded on a single means of transport.

Carried from a single office of departure.

Intended for a single consignee.

Entered for the same use and/or destination.

complete a T5, they are required to put the goods to the declared use ch the goods to the declared destination. Any person who signs a T5 is vent of any misuse by himself or other person(s) of the T5 forms that he .

Page 104 of 136 V 3.3

7.2 CAP

If traders mocountry the Tstamped anddestination in

If the office omust be prodoperation is e

It is not compinstead. See

goods

ve CAP goods under the external transit procedure (T1) to an EFTA 5 must be produced at the office of exit from the EU, where it is returned to the carrier. The goods then continue to the CT office of the EFTA country where the CT operation is ended.

f destination is in the EU but is reached via an EFTA country, the T5 uced at the EU office of destination, where it is stamped and the CT nded.

ulsory to use CT to move these goods however; traders may use TIR Public Notice 464 for further information.

If traders moto Andorra, thAAD (if requi

See Part IV C

In the UK thesubsidies is t

ve CAP goods falling within chapters 1 to 24 of the UK Integrated Tariff e T5 must be accompanied by an export declaration and an excise

red).

hapter 6 of the Transit Manual for further information.

authority responsible for the control and payment of CAP refunds and he Rural Payments Agency (RPA) RPA Website

If traders wisthe RPA for f

7.3 Con

Before goodsperson conce(NIRU).

The relief goo

h to dispatch or receive goods under this procedure they should contact urther information.

trolling disposal of relief goods after import

benefiting from certain reliefs can be lent, hired out or transferred, the rned must obtain permission from the National Import Reliefs Unit

ds concerned are:

goods imported by charities (Notice 317)

scientific instruments (Notice 340)

donated medical equipment (Notice 341)

exhibits for museums and galleries (Notice 361)

non-UN produced visual and auditory materials (Notice 373)

goods for disabled people (Notice 371)

goods for examination, analysis or test (Notice 374)

capital goods (Notice 343)

Page 105 of 136 V 3.3


http://www.rpa.gov.uk/rpa/index.nsf/home

If any of the acontinuance

Contact NIRU

bove relief goods are transferred to another member state in of the particular relief concerned, the T5 procedures must be used.

or see Customs guidance R6-1 for further information.

7.4 Con

Commission products of amust be used

sealed cont

produfrom intermprocedures

anoth

by thithey o

7.5 Addimp

1. The imporCopy 1 (origi(customs con

enform

in in co

annotsupervision’

co in

2. Importer/aBorder Agenthen authenti

co ch

trol of Products of Animal Origin (POAO)

Directive 97/78/EC requires veterinary checks to be carried out on nimal origin entering the EU from third countries. The T5 procedures where:

furred wild game is sent from the Border Inspection Post (BIP), in ainers, to the establishment of destination

other Community (animal health) law provides for certain animal cts to be monitored, and travel under customs supervision,

the BIP to the establishment of destination or to an ediate cold store (usually described as ‘channelling

’)

consignments in transit are sent from one third country to er via the EU

consignments are returned to the Community after being rejected rd countries and delivered to the establishment from which riginated.

itional guidance – T5 Procedure for certain POAO orts – channelled goods

ter/agent completes the T5 in duplicate, filling in all relevant boxes – nal which accompanies goods to place of destination) and Copy 2 trol copy) and in addition:

dorses both copies boldly with 'Veterinary Checks' in red at the top of the

serts National Clearance Hub (NCH) address in Box B serts delivery address in Box 8 (Consignee) mpletes Box 104 by inserting ‘X’ in the box marked ‘Other (specify)’ and

ating with the words ‘Products of Animal Origin under Customs

mpletes Box 107 with the words 'Council Directive 97/78/EC Article 8.4’ serts customs entry number in Box 7.

gent submits both copies of the T5 with copy of Customs entry to UK cy at the port/airport where the goods are physically located who will cate T5 by:

nfirming entry details match those on T5 ecking T5 has been completed in accordance with 1 above

Page 106 of 136 V 3.3

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_InternalGuidance&propertyType=document&columns=1&id=HMCE_PROD1_023481

stwith A

in2454/93)’

ad re

Inspe se

Hub,

3. Importer/aanimal health

4. Port Health

Id m

faxed copy co

destin co

any lo co

destin

5. Customs C

Goods can bPOAO goodsT5.

6. Importer/awith Article 9until they arri

7. On arrival the destinatioNational CleaM50 3XX with

Examples of note or a copdestination e

8. As part of checks, incluthe goods.

amping section D with round transit stamp on both copies (in accordance rticle 912b Customs Code EC regulation 2454/93)

serting in Box D next to ’seals affixed’ the text ‘waiver (article 357 regulation

ding any local reference numbers if appropriate in Box D turn copy 1 to importer/agent for submission to Port Health at the Border

ction Post nding copy 2 by post to HM Revenue and Customs, National Clearance

Custom House, 5th Floor, Furness Quay Salford Quays, M50 3XX

gent submits copy 1 T5 (faxed copy is acceptable), CVED and other documentation with goods to the Border Inspection Post.

/Animal Health action:

entify if goods require T5 atch relevant CVED (part 1) with Copy 1 of T5 (they must see the T5 or a

) mplete Boxes 33 (Channelled goods) and 37 (Details of controlled

ations) on Part 2 of CVED mplete Box 42 of CVED (Part 2) with the unique T5 reference number and

cal UKBA reference number if appropriate py 1 of T5 returned to importer/agent to accompany goods to approved

ation establishment

learance Procedure

e cleared on CHIEF in line with current agreed clearance procedures for at NCH. Clearance of the goods is not dependant on presentation of

gent then arranges for the UKBA endorsed Copy 1 T5 (in accordance 12c regulation 2454/93) and CVED Part 2 to accompany the goods ve at the destination establishment.

of the goods at the destination establishment, the consignee/operator of n establishment must send T5 Copy 1 to HM Revenue and Customs, rance Hub, Custom House, 5th Floor, Furness Quay Salford Quays, evidence of the delivery/arrival of the goods.

suitable evidence include a cleared Customs import entry and a delivery y of the written arrival notification which is sent by operator of the stablishment to the veterinary officer.

their follow-up action, HMRC local staff may carry out verification ding a possible visit to the destination establishment, to verify arrival of

Page 107 of 136 V 3.3

7.5.1 to Tariff c

T5 channellinthe destinatio The list belowbut is not comproducts subsections of th

Products of animal origin subject to T5 channelling procedures - Guide hapter headings and examples of goods

g procedures apply to consignments requiring control from the BIP to n establishment under animal health legislation.

covers the most common examples of goods subject to this procedure prehensive. Note that the commodity code headings include some

ject to the procedures and some that are not. References to relevant e legislation and commodity codes have been included as a guide only

and are not definitive. Port Health will decide which goods require a T5 to be issued ) and they can provide any necessary advice. (For Tariff classification ct the HMRC Tariff Classification Enquiry Line).

(see 4 aboveadvice, conta

0506 Bone aimprovers. SVIII Chapter

0511 91 Proddead animalsXI (applies if 0511 9985 Oother technicbe subject to ‘Feed materiaare of animalfats, fish oil, fmilk, milk-bas ‘Pet food’ meproducts’ mefor purposes hides and skfeathers, serucosmetics, boimprovers, reproducts; 1518 0091 RAnnex VIII Crequired to b 3001 Blood fArticle 8(4) oblood produc

nd bone products for use other than feed, organic fertilisers and soil election requirements are laid down in EC Regulation 1774/2002 Annex X (applies if a technical product on an Annex X Chapter VIII certificate).

ucts of fish or crustaceans, molluscs or other aquatic invertebrates; of Tariff chapter 3. See EC Regulation 1774/2002 Annex VIII Chapter a technical product on an Annex X Chapter VIII certificate).

ther: Animal by-products for manufacture of feed including pet food and al products under EC Regulation 1774/2002 Annex VIII Chapter XI may channelling:

l’ means those feed materials, as defined in Directive 96/25/EC (1), that origin including processed animal proteins, blood products, rendered at derivatives, gelatine and hydrolysed proteins, dicalcium phosphate, ed products and colostrums.

ans food for pet animals containing Category 3 material. ‘Technical ans products directly derived from certain animal by-products, intended other than human or animal consumption, including tanned and treated ins, game trophies, processed wool, hair, bristles, feathers and parts of m of equidae, blood products, pharmaceuticals, medical devices, ne products for china, gelatine and glue, organic fertilizers, soil ndered fats, fat derivatives, processed manure and milk and milk-based

endered fats for oleochemical purposes EC Regulation 1774/2002 hapter XII (Other fat derivatives in Tariff Chapter 15 may also be e channelled in line with Annex VIII Chapter XIII)

or technical and pharmaceutical use needs to be channelled under f Council Directive 97/78. This channelling only applies to blood not ts. Refer to Regulation (EC) No 1774/2002 Annex VIII Chapter XI

Page 108 of 136 V 3.3

3002 Whole vesicular stommouth diseasJune 2008, acountries wh 3503 00 PhoRefer to EC Dunder EC ReChapter VIII 3504 Peptonnot elsewhersubject to ch 5101, 5102 aunprocessed1774/2002 A

Re-importedPOAO (also Article 15 of C

7.6 Gen

IP Articles 91and any cont

The general

the fohowe

Any u

T5 fo

They and a

the co‘Retu

blood and blood products from countries which have bluetongue, atitis and where vaccination is being carried out against foot and

e may be subject to channelling. Refer to EC Regulation 523/2008 of 11 mending EC 1774/2002 Annex VIII, X and XI. Blood products from ich have other animal diseases may also be subject to channelling.

tographic gelatine and hydrolysed protein not for human consumption. ecision of 26 April 2004 on transitional sanitary and certification rules

gulation 1774/2002 (applies if a technical product on an Annex X certificate).

es and their derivatives; other protein substances and their derivatives, e specified or included; hide powder, whether or not chromed may be annelling. Refer to EC Regulation 1774/2002 Annex VII, Chapter VI.

nd 5103 Unprocessed wool under 5101, unprocessed hair under 5102, wool under 5103 may be subject to channelling under EC regulation nnex VIII Chapter VIII

POAO In addition to the products listed above, various re-imported known as returned consignments) are subject to channelling under

ouncil Directive 97/78.

eral rules for completion of the Control copy T5

2b - 912g and Annex 66 provide full completion instructions for the T5 inuation sheets/loading lists.

rules are as follows:

Where the UK is the country of dispatch, the English version of rm must be used. It must be completed in English; ver, the destination country may require a translation.

Only the numbered boxes on the T5 form must be completed. nused boxes must be struck through.

The address for return and the important note on the front of the rm may be printed in red.

Any alterations must be crossed out, not erased or overwritten. must be initialled by the person making the amendment uthenticated by Customs.

The declarant must complete the T5 in duplicate, ensuring that rrect address for return of the form is entered in box B

rn to ………..’

Page 109 of 136 V 3.3

signaauthoor automati

Helpl

7.6.1

The following

Boxes 2, 3, 4105, 106, 107

The completirules for the rthe Transit M

Box Description ntents

Each T5 form, continuation sheet or loading list must bear a ture on the original and on the copy unless the declarant is rised to make out his forms using an integrated electronic

c data processing system.

T5 forms are available from the HMRC Excise and Customs ine on 0845 010 9000.

Completion of a control copy T5

boxes must be completed:

, 5, 6, 7, 8, 14, 15, 17, 18, 19, 31, 32, 33, 35, 38, 40, 41, 100, 103, 104, , 108, 109, and 110.

on rules for the highlighted boxes are detailed below. The completion emaining boxes are the same as for the SAD and are found in part IV of anual.

Co

7 Reference r optional ucommercial rFo se by the exporter to insert a

eference number.

8 Consignee ter the fullperson(s) or whom the go

En name and address of the company(ies) concerned, to ods are to be delivered.

14 Dec nt or representativ

r the fullof the d

declarant. If tconsignor/ex‘exporter’ and

If the declaradeclarant is asignature in bof the signato

larae

Entename

name or registered company eclarant or representative of the

he declarant is the porter, enter ‘consignor’ or complete box 2.

nt or the representative of the company, enter below the ox 110, the full name and status ry.

31 Pac s andescription ogoods. Marksnumbers, Cono’s, Numberkind

the maes,ed,

iote.

is required, espace in the

When a loadbox and ente

kage d f the and

ntainer and

Enter of packagunpackagthe declaratappropria

rks, numbers, number and kind or where the goods are the number of goods covered by n or the word ‘bulk’, as

Where a description of the goods nter the details. Any unused box must be struck through.

ing list is used, strike through this r the details on the loading list.

33 Com dity c codthe nomencla

mo ode Enter the e number for the goods, using ture for export refunds where

Page 110 of 136 V 3.3

appropriate.

100 For al u expthe exporter’sregistration nnumber or sc

When a loadthrough and loading list afto which it re

nation se If a CAP ort refund is being claimed, enter Rural Payments Agency (RPA)

umber and the C88 (CAP) claim hedule reference number.

ing list is used, strike this box enter the information on the ter the description of the goods lates.

103 Net Quantity r, in worother units. Tthemselves w

When a loadthrough and loading list.

Ente ds, the net kilograms, litres or he net weight is that of the goods ithout inner or outer packaging.

ing list is used, strike this box enter the information on the

104 Use and/or destination

Indica e unded or p

placing an ‘Xno appropriamarked ‘Othedestination.

(b) Where megoods to a parequired ente

‘Time limit of

(a)inte

te th se and/or destination rescribed for the goods by ’ in the appropriate box. If there is te box, place an ‘X’ in the box r’ and specify the use and/or

a ti limit for assigning the rticular use and/or destination is r the following statement:

…days for completion’.

105 Lice Enter the typand name of licence or ad

When a loadthrough and loading list afto which it re

nce e, serial number, date of issue the issuing authority of any vance fixing certificate.

ing list is used, strike this box enter the information on the ter the description of the goods lates.

106 Furt rtic co nmaccompaniedextract is to son the initial information.

Enter the foll

‘Extract of the(registration n

her pa ulars (a) If a nsig ent of goods by a T5 is divided, each T5 how any special notations shown

T5. See section 5 for further

owing phrase:

initial control copy T5’ umber, date, office and country

Page 111 of 136 V 3.3

of issue)

(b) Where Cthat a guaranfollowing phr

‘Guarantee o

(c) If an in nttransportation

Seals are brocarrier’s cont

Goods are tratransport to adone under cauthorised bywithout custo

In the event othe immediatthe goods;

In the event oprevents the concerned froobligations.

enter the det

the ommunity rules specify tee is required, enter the

ase:

f EUR…lodged’

cide occurs during of the goods eg:

ken for reasons beyond the rol;

nsferred from one means of nother. Any transfer must be ustoms supervision unless customs to make the transfer ms supervision;

f imminent danger necessitating e partial or complete unloading of

f any incident or accident that declarant or other person m from complying with their

ails of the incident.

107 Leg applicable

ert the EUocedure.

islation Inspr

Regulation applicable to the

108 Atta doc eg invoices, pthe total numsheets or loa

ched uments Enter details of any accompanying documents acking lists, and as appropriate,

ber (quantity) of any continuation ding lists attached.

109 Adm tivCustoms doc

ds ae

registration oname of the i

If the goods aprocedure en

‘Goods not c

inistra e or ument

If the gooprocedure,

re travelling under a transit nter the type, number and date of f the transit document and the ssuing customs office.

re not travelling under a transit ter the following phrase:

overed by a customs procedure’

110 Plac daSignature anof

naturee and te. d name

The sigof the T5, un

must be original on both copies less authorised not to sign the

Page 112 of 136 V 3.3

declarant/repative

in

‘Signature wa(EEC) No. 24

The signaturedeclarant’s ndate. It shoulin box 14 of t

resent declaration which case enter the phrase

ived – Article 912g of Regulation 54/93’.

should be followed by the ame and status, the place and d be signed by the person shown he T5.

7.6.2

The sheet hasheet the dec

The declaran

for th

7.6.3

If using a loa

100, 1must

box of eac

Only the fron(first item = 1last entry andinformation b

At the foot of

Completion of a T5 continuation sheet

s space for describing three types of goods. If using a continuation larant must enter the details of the first type of goods in the T5 form.

t must then enter in the continuation sheet:

the subsequent types of goods. Strike through any unused boxes e description of the goods (box 31)

the pre-printed serial number of the T5, in box A of each sheet.

Completion of a T5 loading list

ding list the declarant must enter:

the information normally entered in boxes 31, 32, 33, 35, 38, 03 and 105 of the T5. The equivalent boxes on the T5 form

be struck through;

the pre-printed serial number of the T5, in the office of departure h loading list;

all of the information required by the column headings.

t of a loading list may be used. Each item on the list must be numbered , second item 2 and so on). A horizontal line must be drawn after the any unused space beneath the line must be struck through to prevent eing added at a later date.

the appropriate columns of the loading list they must enter:

The total number of packages containing the goods listed;

The total gross and net mass of the goods.

Page 113 of 136 V 3.3

7.7 Use

The UK versithe following

drawsfrom to be

Commindicagoods

The label com

Part 1 must b

‘Warning: to

Part 2 must b

‘Warning: this

Note: as a corecommendeabout the prehaulier. Theyof queries.

7.8 Auth

Unless the dewhere the go

The same off

the registratiosheet/loadingincorporatingbe accompan

of a red label on the control copy T5

on of the label is Form C1131. Traders are advised to use the label for reasons:

Where goods are exported from the Community under control - it the attention of hauliers and of Customs at the point of exit

the Community to the fact that goods covered by a T5 have presented.

Where goods whose destination and /or use within the unity come under Community control measures - it

tes to the haulier and Customs at destination that there are covered by a T5 that need to be controlled.

es in two detachable parts:

e affixed to the original T5. It states:

be given up at the appropriate customs office in the Community’

e affixed to the accompanying transit document. It states:

document is accompanied by a control copy T5’

ntrol copy T5 can be of significant value, traders are strongly d to use the red label as described above and to give clear instructions sentation of the goods and the T5 at destination to their agent or are also advised to keep a record of the serial number of the T5 in case

entication of a control copy T5

clarant is an authorised consignor for T5 purposes, the customs office ods are dispatched will endorse the T5 form by entering in box A:

the name and stamp of the office;

the signature of the competent person;

the date of authentication;

the registration number (which may be pre-printed).

ice will endorse the continuation sheets/loading lists by entering

n number of the T5 form in each page of the continuation list. The number may be inserted by a stamp the name of the office or by hand, in which case it must ied by the official stamp of the office.

Page 114 of 136 V 3.3

7.9 Divi

Where Commcompletion osubdivided.

The customseach part of textract.

On each T5 e

the initial T

and 1

consi

issuecopy T5

On the initial

2.1.1.1 phras

Customs willand the T5 eto the return

The originalsaccompany e

Note: where CT operationbe made out office of dest

7.10 Non-dis

When a consmust recover

If the declaracompleted T5records.

ding goods covered by a control copy T5

unity rules allow, goods covered by a T5 may be divided before f the procedure. Consignments resulting from the division may be further

office at which the division takes place will issue an extract of the T5 for he divided consignment. A separate T5 must be prepared for each

xtract the person requesting the division must enter:

The information shown in boxes 2, 8, 14, 15, 17 and in box B of 5;

The additional information shown in boxes 100, 104, 105, 106, 07 of the initial T5;

In boxes 31, 33, 35 and 38, the information relevant to the part gnment;

In box 106 - the registration number, date, office and country of , inserting the following phrase: ‘Extract of the initial control

(registration number, date, office and country of issue)’.

T5 Customs will enter:

In box J - the number of extracts issued, inserting the following e: ‘(Number) extracts issued – copies attached’.

authenticate each extract in box A, retain a photocopy of the initial T5 xtracts and immediately send the initial T5 and a copy of the T5 extracts address shown in box B of the initial T5.

of the T5 extracts and the copies of any transit declarations used must ach part of the divided consignment to an office of destination.

the goods are moving under CT and a consignment is divided, the initial must be ended at an office of destination. A new CT declaration must for each extract of the consignment and accompany the goods to an ination.

patch of T5 goods

ignment covered by a T5 is not dispatched or shipped, the declarant any completed T5s and return them to the office of issue.

nt is an authorised consignor he must recover and retain any s, surrender them to his control office and note the details in his

Page 115 of 136 V 3.3

7.11 Dup

Traders mayloading list if

They must:

requir

origin

The issuing o

if top co

The office of goods coveredestination.

Authorised coand issuing a

7.12 Retr

A retrospectishipped on c

applyhe caobvio

the di

licate control copy T5

obtain a duplicate of a T5, an extract T5, a continuation sheet or a the original is lost.

provide Customs with a written explanation of why a duplicate is ed, quoting the serial number of the lost T5;

prepare a duplicate T5 that corresponds exactly with the original;

mark both copies prominently in red block letters ‘DUPLICATE’;

present the duplicate for authentication at the office where the al was issued.

ffice will:

compare the duplicate with a copy of the original (lost) T5;

satisfied, authenticate the duplicate T5 in box A and return the py of the duplicate to the trader;

retain the second copy of the duplicate T5.

destination will only annotate a duplicate when it is satisfied that the d by the duplicate T5 have been assigned to the prescribed use and/or

nsignors must obtain approval from their control office before preparing duplicate T5.

ospective issue of control copy T5

ve T5 will be authenticated at the customs office where the goods were ondition that:

The person concerned was not responsible for the failure to for or to issue the T5 when the goods were dispatched, or n provide proof that the failure was not due to deception or us negligence on his part;

they provide evidence that the T5 relates to the goods for which spatch or export formalities were completed;

they provide the completed retrospective documents;

Page 116 of 136 V 3.3

rise towarrathe go

In addition, th

retros

- details of th

- date of depa

- date on whi

The office of goods coveredestination.

Authorised coand issuing a

7.13 T5 g

If one of the fthe carrier mthe TAD/NCTthe goods an

Any tauthosupervision

or com

decla

When Customthe TAD in bo

Customs are satisfied that the retrospective issue will not give the securing of financial benefits which would not be nted in light of the procedure used, the customs status of ods and their use and/or destination.

e person concerned must:

Mark both copies of the control copy T5 in red 'Issued pectively';

Enter on the control T5 copy:

e means of transport that carried the goods;

rture; and if appropriate;

ch the goods were produced at the office of destination.

destination will annotate the retrospective T5 when it is satisfied that the d by the document have been assigned to the prescribed use and/or

nsignors must obtain approval from their control office before preparing retrospective T5.

oods - incidents en route

ollowing occurs whilst the goods are en route to the office of destination ust enter the details of the incident in box 106 of the T5 (and box 56 of S fallback declaration if the goods are moving under CT) and present d the documentation at the nearest customs office.

prescribed itinerary changes (TAD/NCTS fallback only);

seals are broken for reasons beyond the trader's control;

goods are transferred from one means of transport to another; ransfer must be done under customs supervision unless rised by customs to make the transfer without customs

in the event of imminent danger necessitating immediate partial plete unloading of the goods;

in the event of any incident or accident that affects the rant’s or carrier’s ability to comply with their obligations.

s are satisfied that the operation may proceed, they will endorse x G and the T5 in box 106.

Page 117 of 136 V 3.3

7.14 Add

7.14.1

Where the goreference to declaration (M

The CT princsheets/loadinCustoms at apurposes (se

Customs madocumentatiocontinuation principal. Thi

7.14.2

Where goodsterritory of a a non-CommdocumentatioMS immediatpremises of a

The principaland any T5 cpresented to (Form C1129presentation

The office of annotate the movement) eand the TADauthenticateddestination a

The CCTO w

A diagram toshown below

Office of de

Receives:

TAD

itional procedures for goods moving under CT

Office of departure

ods are moving under CT, box 44 of the CT declaration must bear a the T5 and box 109 of the T5 must bear a reference to the CT

RN).

ipal must present the T5 together with any T5 continuation g lists, the TAD (or NCTS fallback declaration) and the goods to n office of departure (unless they are an authorised consignor for T5 e section 6.13).

y control the goods before registering and authenticating the n in box A of the T5. Customs will retain the copy T5 and copy

sheets/loading lists and return the remaining documentation to the s must accompany the goods to the office of destination.

Office of destination

covered by a control copy T5 moving under CT pass through the non-Community country before leaving the Community or are bound for unity destination (including an EFTA country), the goods and n must be presented and certified at the last office of destination in the ely before the goods leave the Community or at the designated n authorised consignee.

/carrier must present the goods together with the TAD, the original T5 ontinuation sheets/loading lists. Where the goods and TAD are Customs, they will issue a receipt to the principal/carrier on request ), however the receipt must be completed by the principal/carrier before to Customs.

destination will control the arrival and, if the results are satisfactory, T5 and (where the office is also the office of destination for the CT nd the CT movement electronically on the NCTS. A photocopy of the T5 will be retained by the office of destination and the original T5 will be returned to the CCTO. If the control results from the office of

re satisfactory, Customs will then discharge the CT operation.

ill return the original T5 to the RPA for processing.

more clearly illustrate the movement of the relevant documentation is :

parture:

Page 118 of 136 V 3.3

Original + copy T5

Retains: Copy

T5

Returns to :

TAD Original

T5

Office of des

Receives:

TAD Original

tination:

T5

Retains:

Original Ph

Sends to CC Original

TAD otocopy T5

TO: T5

Returns to c

Re

arrier:

ceipt if requested

CCTO:

Sends:

Or

iginal T5 to RPA for processing

7.15 Con

7.15.1

Approval as apresenting th

If a trader wisthey must:

trol copy T5 – authorised consignor procedure

General

n authorised consignor will allow traders to consign goods without em and the corresponding documentation at an office of departure.

hes to become an authorised consignor for Control copy T5 purposes

Page 119 of 136 V 3.3

operations.

the le

Applications C1343

Frequently consign goods that require a Control copy T5.

Hold sufficient records so that Customs can check their T5

Have not committed any serious or repeated offences against gislation in force.

to use the authorised consignor T5 procedure are to be made on form to the

required to co

7.15.2

Under the au

authothem the sp

specioffice

condi

descrinform

the ofcan cdepar

sheet

documdispa

set timesca

CCTO (see also section 4.2). If approval is granted, the trader will be mply with the conditions set out in their authorisation letter.

Requirements for authorisation

thorisation the trader must:

Use T5 forms that bear a distinctive mark, which identifies the rised consignor procedure. These forms are stamped by with a special metal stamp or pre-printed with the imprint of ecial stamp.

Take all necessary measures to ensure the safekeeping of the al metal stamp or of the forms bearing the imprint of the of departure stamp or the imprint of the special stamp.

Provide a guarantee (where required to do so under the specific tions for issuing the Control copy T5).

Use a specific means of identifying the goods, such as a goods iption or a special seal (see section 4.5.4 for further ation on seals and sealing).

Use specific office(s) of departure.

Comply with an agreed procedure and timescale for informing fice(s) of departure of each consignment, so that Customs arry out any controls deemed necessary before the ture of the goods.

Fully and correctly complete the T5 and any T5 continuation s/loading lists.

Send a copy of the Control copy T5 plus any supporting ents within a set timescale to the office of departure after

tch of the goods.

Present the T5 and the goods at the office of destination within a le.

Page 120 of 136 V 3.3

7.15.3

Authorised cothe authorisa

7.15.4

If a trader's Tthey may be

Completion of a Control copy T5

nsignors completing a T5 must follow the completion rules set out in tion conditions.

Waiver of signature

5s are drawn up by an electronic or automatic data processing system, authorised to omit the signature from box 110 of the T5.

Page 121 of 136 V 3.3

8.

8.1 Intro

Under EU agprovisions anthese requirecumbersomein VAT and esanction in m

Civil penalty

failuredeclaration.

The civil pen

The civil penimport VAT b

8.1.1

sched

contra

8.1.2

The overall awarnings or aof dealing witresort.

Contraventions and Civil Penalties (CPs)

duction

reements Customs are obliged to promote compliance with Community d to have arrangements in place to tackle non-compliance. To meet ments, the UK previously relied on criminal sanctions but these were and inappropriate for relatively minor offences. Civil penalties operate xcise, as well as in direct taxation, and are seen as an appropriate ost customs cases.

provisions cover:

Civil evasion - offences involving dishonesty

Contravention of the law – such as breaches of regulations, to comply with the conditions of an authorisation and mis-

alty provisions cover all EU and UK customs law except:

TIR and ATA Carnets.

Prohibitions and restrictions.

Smuggled goods subject to excise duty.

Trade with the Channel Islands.

alty provisions cover customs duty (including agricultural duties) and ut not excise duty.

The law governing the use of Civil Penalties is contained in:

Finance Act 2003 Sections 24 to 41.

Customs (Contravention of a Relevant Rule) Regulations 2003 (+ ule of contraventions) (Statutory Instrument 2003/3113).

Export (Penalty) Regulations 2003 (+ schedule of ventions) (Statutory Instrument 2003/3102).

General Principles

im of civil penalties is to encourage voluntary compliance, via education, mendment/withdrawal of authorisations. They are an additional method h non-compliance and should not be automatically issued as a first

Page 122 of 136 V 3.3

Customs macontravention The civil penissue a pena

They cannot

facts.

Unless a firstCustoms havhaving sent ait should specompliance. by the letter C

Customs willparticular legcondition of tstated in the

The contraveContraventio

Minimum pen(depending o

Penalties areDemand Not

A warning letresponsible fthe carrier or

All warning lesubject to rea

Customs willconsideration

8.1.3

y decide not to issue penalties where a trader voluntarily discloses a .

alty regulations came into force on 23 December 2003. Customs cannot lty for an offence that occurred before that date.

issue a civil penalty:

More than three years after the contravention occurred.

More than two years after the Department became aware of the

contravention involves serious error or when written instructions from e not been complied with, they will not issue a penalty without first warning letter to the trader. If Customs send a warning letter to a trader

cify the measures that they should take to improve their level of Should a second similar contravention occur within the time period set

ustoms may issue a civil penalty.

not issue a warning letter/civil penalty until they have established which al provision has been breached. Where a trader is not complying with a heir authorisation, Customs must confirm that the condition is clearly authorisation letter.

ntion must be listed in the Statutory Instrument’s Schedule of ns. If it is not there, it can not be subject to a civil penalty.

alty is £250 moving upwards to a maximum of £1,000 or £2,500 n the applicable Statutory Instrument schedules).

charged via a Demand Notice, issued by a CP Officer (CPO). The ice will contain a penalty amount and a further warning.

ter and a demand notice can only be issued to the ‘legal entity or the contravention’. In the case of CT this could either be the principal, the recipient of the goods.

tters issued are subject to reasonable excuse. Civil penalties issued are sonable excuse or mitigation.

maintain a complete audit trail of our decision in case of re-, formal review or appeal.

Civil penalty action for contraventions of transit regulations

Page 123 of 136 V 3.3

ECSM recomaction in the concerned shadvising thattaken to imprmay then be contravention

8.1.4

Where a conshould be iss

The letter shopenalty actio

8.1.5

In the case oletter should

8.1.6

Customs willCustoms Civ

8.1.7

Customs willretain copiesplace if it bec

8.1.8

If staff at offica particular foadvise ECSM

8.1.9

(invol

Enforof theto a C

mends that trader education is more appropriate than civil penalty case of a first contravention of the transit regulations. The person ould receive an educational letter or visit from a compliance officer

a contravention has occurred and setting out the action that needs to be ove compliance with the regulations. Warning letters and civil penalties appropriate if the person concerned continues to repeat the despite a previous educational letter or visit.

1st Contravention

travention of the transit procedure is identified an educational letter ued to the principal, carrier and/or recipient of the goods.

uld advise that if the contravention is repeated a second time then civil n may be taken.

2nd Contravention

f a repeated contravention by the same person, a Civil Penalty warning be issued. (See Paragraphs 3 and 4 of C7-5).

3rd Contravention

refer the relevant papers (See Paragraph 4.5 of C7-5) to the Regional il Penalty Officer for consideration of the issue of a penalty.

Records to be retained

set up a local detailed database to record all transit ‘escapes’ and of all educational and warning letters issued so that a full audit trail is in omes necessary to take civil penalty action.

Foreign Principals and Carriers

es of destination or officers on audit visits to traders’ premises find that reign principal or haulage company is regularly non-compliant, they will , who will then write to the appropriate overseas customs authority.

Roles and Responsibilities of Customs officers

HMRC/UKBA staff investigate and issue civil evasion penalties ving dishonesty).

Large Business Services, National Compliance officers and Law cement officers will decide how to deal with a contravention law, issue warning letters and report further contraventions ivil Penalty Officer.

Page 124 of 136 V 3.3

whethbe iss

provisfor opcomplianc

assur

Further inform

Civil Penalty Officers will consider reports from officers, decide er a penalty should be charged and the demand notice will ued accordingly.

ECSM devises the civil penalty framework and advises on the ions that may have been breached. It is the contact point erational queries. It devises CP procedures, monitors

e standards and maintains the civil penalty records.

Penalties and Debt Management Team formulate, evaluate, e and implement civil penalty policy.

ation on civil penalties can be found in Public Notice 301 (Civil Contraventions of Customs Law) and Customs guidance Penalties for C7-5 (Civil Contraventions of Customs Law). Penalties for

Page 125 of 136 V 3.3

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_MIG_009853

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_InternalGuidance&propertyType=document&columns=1&id=HMCE_PROD1_023449

9. SThe SMS netUK by the CC

destination;

fallback);

The loss or m

Customs willdocument, se

pecimen Management System (SMS) work is administered by the European Commission and operated in the TO. The system holds information about:

CT stamps used by transit offices of departure, transit and

authorised consignors’ (A/C) stamps (required for NCTS

certificates of guarantee;

authorised seals;

pre-authenticated customs documents.

isuse of any of the above must be notified to the CCTO immediately.

detain any goods found to be moving under a lost, stolen or forged al, stamp or guarantee.

Page 126 of 136 V 3.3

10. Traders have

There are thrissued to the

• Send w inf

• Reque a redisputed decwhy they do

• Appea irect

If a trader opif he disagree

Further informwhich can be

http://www.hm

Appeals procedure a right of appeal if they disagree with any decision made by Customs.

ee options available to traders if they do not agree with any decision m. Within 30 days of the date of the decision they can:

ne ormation or arguments to the decision maker,

st view of the decision by someone not involved in making the ision. Their request must be in writing and should set out the reasons not agree with the decision. They should write to:

Excise Customs Stamps & Money Review and Appeals Team 7th Floor South West Alexander House 21 Victoria Avenue Essex SS99 1AA, or

l d to the Tribunal who are independent of HMRC.

ts to have his case reviewed he will still be able to appeal to the tribunal s with the outcome.

ation relating to reviews and appeals is contained in leaflet HMRC1 obtained from the HMRC website at

rc.gov.uk/factsheets/hmrc1.pdf or by phoning 0845 900 0404.

Page 127 of 136 V 3.3

http://www.hmrc.gov.uk/factsheets/hmrc1.pdf

11. frau245

HS Code D ogoods

quantities

Sgcode3

e

guarantee

List of goods subject to a higher risk of d - Annex 44c of Commission Regulation 4/93.

escription f the high-risk Minimum ensitive oods

Min

inimum ratdividual

of

0207. 12

0207. 14

M dipoultry of heaf ls of the sDo s,

eat and e ble offal, of the ding 0105, of pecies Gallus frozen

3000kg

owmesticu

1701.11 1701.12 1701.91 1701.99

C etc pusolid form

kg - - - -

ane or behemically

sugar and re sucrose, in

7000

2208.20 2208.30 2208.40 2208.50 2208.60 2208.70 ex 2208.90

S ors be

5 hl

1

2500 EUR/hl pure alcohol

pirits, liqupirituous

s and other verages

2402.20 C copieces

12 EUR/ 10pieces

igarettes ntaining tobacco 35,000 0 00

2403. 10 S banot containinsubstitutes in

moking to cco, whether or g tobacco any proportion

35kg

-

the HS cosensitiv

-

3 Where the transit data is exchanged using information technology and computer networks and de is not enough to identify, without ambiguity, the goods listed in column 2, both the

e goods code given in column 4 and the HS code given in column 1 must be used.

Page 128 of 136 V 3.3

12.

AAD inistrativAccompanyinDocument

sed to coveculation ex

European Co

Glossary and Abbreviations

Adm e g

Ucir

r the movement of free cisable goods within the mmunity (EC)

AAR Anticipated ARecord

rrival

Agreed location

Location of g(when goodsoffice/sub-plaas agreed bydeparture.

oods at the time of declaration are not present at the CT ce). For use by the trader only the Customs office of

Agreed location code

Code used tonot present a

indicate that the goods are t the CT office/sub-place.

Approved Container / Vehicle

A container oequipped andstandards of laid down in t

r vehicle that has been built, approved to meet specific

construction and security as he TIR Convention.

CCTO l ComTransit Office

Customs Hou

Main Road,

Harwich,

Essex. CO12

ed asCTO contro

CT and TIR pedure fo

Centra munity ,

DescribC

se, proc

3PG

the ‘competent office’, the ls the data associated with the rocedures and the enquiry

r the UK

Container Article of tranfacilitate the more modes intermediate international

sport equipment designed to transport of goods by one or of transport, without reloading. Defined in relevant conventions

TIR Contracting parties

Countries thalisted in part UNECE web

http://www.un

t operate the TIR Convention; 3 of the TIR handbook on the site.

ece.org/tir/system/tir-system-

Page 129 of 136 V 3.3

countries.htm

CPEI ms Prowith Econom

warg re

relief (OPR), processing uare all CPEI

Custo cedures ic Impact

Customsprocessin

ehousing (CW), inward lief (IPR), outward processing temporary importation (TI), nder customs control (PCC) procedures

COL oms Offi the Efollowing link

http://ec.euro

Cust ce List Held on uropa Website on the :

pa.eu/taxation_customs/customs/procedural_aspects/transit/common_community/index_en.htm

CSP munity SProvider

K), FCthat facilitatetransit procedports

Com ervice CCS(U PS and CNS are local CSPs the use of UK simplified ures at UK (air)ports and

CTLOs nity TLiaison Office

al Cusponsibility

information, timplementatimeasures

Commu ransit rs

Regionres

toms officers who have for disseminating transit raining and ensuring the on of operational CT

Customs sub-place

Any lace descontrolled byor destinationexamination commencingat that office.

ignated, approved and a Customs office of departure for the presentation and

of goods, for the purpose of or ending a transit movement

Declarant Any person m aking a Customs declaration

DEP gnated EDesi xport Place

EDI tronic DaInterchange

ders who authorisationprocedures

Elec ta Tra use EDI may be granted to use certain simplified CT

Frontier Office

For TIR Carnoffice throughthe Commun

et purposes,the Customs which goods enter or leave

ity.

GMS antee MSystem guarantee infGuar anagement System on NCTS that manages all CT

ormation

Page 130 of 136 V 3.3

OrganisationAuthorities ofadminister TIoperators

s approved by Customs Contracting Parties to R Carnets to transport

IRU n interndes routiers)

onal administer thsystem with nAssociations

(Unio ationale Internati Road Transport Union who e TIR Carnet and guarantee ational Guarantee

.

LoI t of Items Part of the traLis nsit declaration (IE015)

NCH nal Clea ESalford. It hathe National

Natio rance Hub Centralised ntry Processing Unit in s replaced all other EPUs and Centralised Clearance Centre.

NES nal Exp teexporters/agedeclarations

Natio ort System The UK sys m that enables nts to send their export

to Customs electronically

NIRU nal ImpUnit

email: NIRU

Natio ort Relief

The UK Custthe issue andrespect of ce

oms authority responsible for certification of the T5 in rtain import reliefs

Offices en route

Frontier officemovement padestination. container/veheach frontier

s through which the TIR sses on the journey to its

The Carnet and the icle must be presented at office en route

Offices of entry or exit

Customs officenters or leav

e where the TIR movement es a country.

RPA l Payme

www.rpa.gov

Rura nts Agency

.uk

The authorityin the UK

responsible for CAP schemes Tel: 0191 226 5050

‘Special’ territories

Territories thterritory of ththe fiscal (VA

These are: thIslands; the CGuiana; GuaMount Athos

at form part of the Customs e Community but not part of T and Excise) territory.

e Äland Islands; the Canary hannel Islands; French

deloupe; Martinique; and Reunion.

Page 131 of 136 V 3.3

TIR nsport IntRoutiers Tra ernationaux

UK-CS ntral S nrolmHarwich. Tel:

UK Ce ervices NCTS e ent and helpdesk, based in 01255 244709

Page 132 of 136 V 3.3

13.

Commission CT form No

UK form No.

Transit forms and letters

Form/Letter

TC 10 t advic C 1128 Transi e note

TC 11 l receip C 1129 Officia t

TC 12 risationcompany’s mAutho to issue a shipping

anifest retroactively. C 73

TC 20 y noticEnquir e to office of destination C 1132

TC20A g of inrelated to NCSendin formation / documents

TS movements

TC 21 unity/ verification

134 Comm Common transit C 1

TC 21A t for vstatus Reques erification of declared C 1100

TC 22 der letdestination Remin ter to office of

TC 23 of inforLetter mation to the principal

TC 24 inatioresponsible fDeterm n of the authority

or recovery

TC25 minatioresponsible fin accordancIPC/Article 11Convention

Deter n of the authority or recovery e with Article 450b 7(4) Appendix I

TC 30 st for a Reque ddresses

TC 31 rehensComp ive guarantee certificate C 1141

TC 32 ual guIndivid arantee voucher

TC 33 ntee w 143 Guara aiver certificate C 1

Certificate ofservices

40 regular shipping C 11

Page 133 of 136 V 3.3

UK applicatioto use transitCommunity sand Control C

n form for authorisation simplifications, tatus documents (T2L) opy T5 (Form C1125).

C1343

UK applicatioof a regular s

n form for authorisation hipping service

C1349

Control copy T5

copy C1125

C1124 (End-

Control T5

use only)

Page 134 of 136 V 3.3

14. this

European Co //ec.euro

Other information sources to accompany supplement

mmission Transit Manual http: pa.eu/taxation_customs/customs/procedural_aspects/transit/common_community/index_en.htm

Community/C ://customommon Transit and TIR http s.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageImport_ShowContent&propertyType=document&resetCT=true&id=HMCE_PROD_009345

National Exp

http://customort System (NES) s.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageImport_ShowContent&propertyType=document&resetCT=true&id=HMCE_PROD_009741

Community C

http://ec.euro

ustoms Code (CCC)

pa.eu/taxation_customs/customs/procedural_aspects/transit/common_community/index_en.htm

ImplementingCustoms Cod

opa. provisions to the Community e (IP)

http://eur eu.int/comm/taxation_customs/customs/procedural_aspects/transit/common_community/index_en.htm

Convention o uron a common transit procedure http://ec.e pa.eu/taxation_customs/customs/procedural_aspects/transit/common_community/index_en.htm

European Co

Electronic Daoffice list

http://europa.mmission

tabase for Transit – Customs

eu.int/comm/taxation_customs/dds/en/csrdhome.htm

http://ec.europa.eu/taxation_customs/customs/procedural_aspects/transit/common_community/index_en.htm

Customs and //www.le Excise Management Act http: gislation.hmso.gov.uk/legislation/uk.htm

Page 135 of 136 V 3.3

Page 136 of 136 V 3.3

The Customs1993 (SI 199

and Excise (Transit) Regulations 3/1353)

http://www.legislation.hmso.gov.uk/legislation/uk.htm

Excise Duty PCommunity T1998 (SI 199

www.leoint (External and Internal ransit Procedure) Regulations 8/202).

http:// gislation.hmso.gov.uk/legislation/uk.htm

Customs (CoRegulations 2contravention

.lentravention of a Relevant Rule) 003 (+ schedule of s) (S.I 2003/3113)

http://www gislation.hmso.gov.uk/legislation/uk.htm

Export (Penaschedule of c

://www.lelty) Regulations 2003 (+ ontraventions) (S.I 2003/3102)

http gislation.hmso.gov.uk/legislation/uk.htm

Public Notice Public Notices s

End of Docu

ment

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