If your goods are going by road to, or through, a country that is not covered by common and Union transit you may be able to use Transports Internationaux Routiers (TIR) to move your goods. You can use TIR to send goods by road to or through countries covered by the TIR convention. Find out more on the European Commission website.
Movements starting in Great Britain (England, Wales and Scotland)
Check if you need to complete an export declaration
You will need to submit an export declaration before completing your transit declaration if your goods are both:
going to an office of destination anywhere outside of the UK
not under duty suspense when they start their transit journey in Great Britain
You will not need to submit an export declaration if your goods are ending their movement in Northern Ireland.
If you do not need to submit an export declaration you must submit an exit summary declaration, unless your goods are moving directly into Northern Ireland.
If you are moving multiple items together you may be able to move these together as a single transit movement under one declaration.
To make your declaration you will need to know the status of your goods and to plan your route.
Work out the status of your goods under transit
Movements of goods starting in Great Britain will almost always have T1 status, and should be declared as such on the transit document.
The only exception is for T2 goods which have arrived in Great Britain under duty suspense, and have remained under customs control. These goods may retain their T2 (or Union goods) status and be re-exported to Northern Ireland or the EU as T2 goods.
Movements of goods starting in Northern Ireland will be treated as T2 goods if they are in free circulation, or T1 goods if they not in free circulation.
Goods that are in free circulation moving between Northern Ireland and Great Britain may also have the status of domestic goods in the UK. This status can be shown by entering TGB in box 44 of the transit declaration. This status applies in addition to the T1 or T2 status of the goods, it does not replace it.
Filling in your transit declaration
To fill in the transit declaration, you’ll need the reference numbers for:
the office of departure or authorised consignor (your own or an agent’s premises) where your movement will start – this must be in the customs territory the goods are being exported from
the office of destination or authorised consignee (your own or an agent’s premises) where your movement will end – this must be in the customs territory the goods are being imported to
all offices of transit your goods will pass through (based on the route your goods are taking) – you must include an office of transit for each customs area your goods will enter
if you are moving goods from Great Britain to the EU then you must include an office of transit for entry into the EU
if you are moving goods directly from Great Britain to Northern Ireland you must include an office of transit in Northern Ireland on your declaration
If you are moving your goods indirectly from Great Britain to Northern Ireland through the EU, then you must include an EU office of transit for when your goods leave Great Britain and enter the EU. You do not need to include an office of transit in Northern Ireland when the goods enter Northern Ireland from the EU.
from the previous declaration for the goods – if you have one
Submitting your transit declaration
You must submit your declaration onto the GB NCTS system. The system will give you movement reference number (also known as master reference number) for the transit movement. You must keep a copy of this.
If you are an authorised consignor and are able to print barcodes, then you will need to print off the Transit Accompanying Document (TAD) when you start the movement.
If you are not an authorised consignor, or cannot print barcodes yourself, then the office of departure will print it for you.
If you are moving goods using a TIR then you must apply for a TIR Carnet from the IRU. TIR movements can no longer be declared into NCTS for movements within Great Britain.
If you are starting your transit movement at the premises of an authorised consignor, then the consignor can start the movement and issue the TAD and movement reference number.
If you are starting the transit movement at an office of departure, you must present your goods to the office specified on your transit declaration, along with your local reference number to the office of departure so they can locate your declaration. You might be asked to go to an inland border facility to start your transit movement or to complete other customs processes. The office of departure will then start the movement and issue the TAD and movement reference number.
If you are moving goods using TIR then you must start your movement at a government office of departure.
Union goods that are put into transit in Northern Ireland are T2 status if they are union goods going to:
an EU member state
San Marino or Andorra (industrial goods only)
Goods are T2F status if they are union goods put into transit in Northern Ireland and they are going to EU special territories.
All other movements will have T1 status.
Filling in your transit declaration
Moving goods from Northern Ireland to Great Britain
If you are moving your goods directly from Northern Ireland to Great Britain, you must include a Great Britain office of transit on your declaration.
If you are moving your goods indirectly from Northern Ireland to Great Britain through the EU, then you do not need to include an office of transit for when your goods leave Northern Ireland and enter the EU. You must include an office of transit in Great Britain for when the goods leave the EU and enter Great Britain.
Moving goods from Northern Ireland to the EU
If you are moving goods directly from Northern Ireland to the EU then you do not need to enter an office of transit for entry into the EU from Northern Ireland.
If you are moving your goods indirectly from Northern Ireland to the EU through Great Britain, then you must include an office of transit in Great Britain for when your goods enter Great Britain from Northern Ireland. You must also enter another office of transit in the EU for when the goods leave Great Britain and enter the EU.
Submitting your transit declaration when your movement starts
You must submit your transit declaration into the XI NCTS system. You can do this using either:
All transit movements which require safety and security data in Northern Ireland will need to submit an exit summary declaration.
Starting your transit movement
If you are starting a transit movement in Northern Ireland and are not doing so from an authorised consignor (your own or an agent’s premises) then you must start the movement at an office of departure.
The TAD, will be issued by the office of departure or authorised consignor when the transit movement is started. It will show a barcode and the movement reference number that will match your transit declaration. It must accompany your goods under transit from the point they start their journey until the transit journey is ended together with any licences needed.
If your goods are going through an office of transit
You must tell the haulier to present your goods with all accompanying documents to each office of transit listed on the transit declaration.
There may be occasions when your haulier diverts from the intended route. In most cases, if your haulier diverts to different office of transit, the office of transit will still be able to process the movement and allow entry. However, if you set a prescribed itinerary restriction on the original declaration, then the alternative office of transit may refuse to allow the movement to cross the frontier and direct it back to the declared office of transit or destination.
If you are moving goods using TIR then you must present your TIR Carnet to customs offices on both entry and exit of each customs area. This means that your TIR Carnet must be stamped by customs officials on both sides of the border.
When your goods reach the country they are moving to
Presentation of your goods at an office of transit must be carried out at the first arrival entry point into a new customs territory. If this is also the country where your goods will end their transit journey, then presentation at an office of transit must take place before they can proceed to an office of destination or premises of an authorised consignee.
The haulier must present your goods with all accompanying documents, at either:
Even if your goods have been presented to an office of transit at the border in the country of destination, the haulier must still go to an office of destination or premises of an authorised consignee to end the transit movement.
Discharging the transit movement
Your guarantee will be released when your transit movement is discharged. This will only take place once customs at your destination are satisfied that all goods have arrived, and all transit requirements have been met.
If the transit movement is not ended correctly at an office of destination or at the premises of an authorised consignee then the transit movement will not be discharged. This will delay the release of your guarantee and could result in payment of fines or additional duties.