Customs Transit Systems

• Common Transit Convention – facilitates movement between/through common transit countries.
• NCTS – electronic system for Common Transit declarations, but a paper TAD must still travel with the goods.
• CT movements require guarantees covering potential outstanding VAT/taxes/duty.
• Comprehensive guarantees are commonly used for regular CT movements.
• Pre-notification – normally used where there are no customs control systems.
• UK exporter completes export procedures and informs the driver whether presentation at Customs is required.
• Drivers carry evidence of the combined EXS declaration and relevant EU documentation.
• TIR Carnets – issued in the UK by RHA and Logistics UK to members according to the source.
• TIR allows sealed-vehicle movements with reduced customs formalities; the EU is treated as one state for TIR purposes.
• TIR vouchers and counterfoils provide evidence of transit through the countries concerned.
• Accident/transhipment under TIR requires police or Customs supervision, a certified report and recording of new seal numbers.
• TIR vehicles must be sealable, tamper-evident and free of concealed spaces.
• DVSA approval results in a GV60; source validity is 2 years.
• TIR plates are blue with white TIR letters and are displayed front and rear.
• ATA Carnets – temporary admission of samples, exhibition goods and professional equipment without normal duty/security requirements, subject to the procedure.
• ATA Carnets are available in the UK from Chambers of Commerce.
• Carnet de Passage en Douane – temporary admission of the vehicle in certain countries; source validity is 12 months.