• Customs rules for moving goods between Great Britain, Northern Ireland and the EU changed from 1 January 2021 following the UK leaving the EU single market and Customs union.
• Customs procedures can be complex; many hauliers use freight forwarders to prepare clearance documentation.
• The four main systems covered in this module are:
  • Common Transit Convention (CTC)
  • Pre-notification
  • Transports Internationaux Routiers (TIR)
  • Admission Temporaire / Temporary Admission (ATA)
• The trader chooses the system most appropriate to the characteristics of the consignment.

1.1 SAFETY AND SECURITY DECLARATION

• All four systems require a safety and security declaration.
• Exit Summary Declaration (EXS): generally submitted to the customs authority of the country from which the goods are exported.
• For UK exports, EXS data is normally merged with the export declaration; a separate EXS may be used in cases such as an empty truck.
• Entry Summary Declaration (ENS): submitted to the customs authority of the country being entered, into that country's import control system.