Transit HMRC Notices

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TransitUK Post-Deal Published Guidance

The Customs Transit Procedures (EU Exit) Regulations 2018

 

The following notice has force of law by virtue of paragraph 2(A1) and 27(A1) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations (CTPEER) 2018   

Specified person 

For the purposes of paragraph 2(A1) and 27(A1) of Schedule 1 of CTPEER 2018, the specified person to whom the relevant Transit Master Reference Number (MRN) and one of the relevant numbers detailed in paragraph 2(A6) must be provided before the goods are brought into the Great Britain is: an employee of the ferry operator or Eurotunnel carrying the vehicle or container to Great Britain.

Form and manner of provision 

The form and manner in which the MRN and the numbers set out in paragraphs 2(A6) (and also set out in paragraphs 27(A6)) must be provided to the specified person before they are brought into Great Britain are as follows:

  • The Transit MRN and the relevant number (VRN for accompanied movements, or TRN for unaccompanied movements, or CRN for container movement) must be entered into the Goods Vehicle Movement System (GVMS) before checking into the port or Eurotunnel.
  • An accompanied movement of goods is where the person who drives a tractor unit and trailer onto a ferry or train also drives that tractor unit and trailer off that ferry or train on arrival in Great Britain, in order to continue the common transit procedure.
  • An unaccompanied movement of goods is where a different person and tractor unit picks up the trailer on arrival in Great Britain, in order to continue the common transit procedure.
  • A container movement is an unaccompanied movement but where the “container” is removed from one means of transport and loaded onto the ferry and loaded back onto another means of transport and is confirmed as a container at the Office of Departure.
  • The haulier will be provided with a GMR (Goods Movement Record) by the GVMS which contains their MRN and relevant number.
  • The GMR must be presented to the specified person in either alpha numeric or barcode format at check in for their ferry or Eurotunnel movement.

Some carriers may request this information at the point of booking.

Locations 

The following locations are specified for the purposes of paragraph 2(A1) and 27(A1) of Schedule 1 of CTPEER 2018 and will require the transit MRN and the relevant number to be provided to the specified person before goods are brought into Great Britain.

 

Location Address Specific location within the Address using GVMS for Office of Transit (if blank it means whole port or location for Office of Transit in the Address column)
Cheriton Channel Tunnel Terminal at Folkestone Eurotunnel Le Shuttle, UK Terminal, Ashford Road, Folkestone, CT18 8XX  -
Cairnryan The Port of Cairnryan, Scotland, DG9 8RF  –
Cairnryan Loch Ryan Port, Belfast Way, Cairnryan, DG9 8RG  –
Dover Eastern Docks, Dover, Kent, CT17 9BU Eastern Docks, excluding the Dover Cargo Terminal and Eastern Arm
Fishguard Fishguard Harbour, Dyfed, Pembrokeshire, SA64 0BU  –
Harwich Harwich International Port Limited, Parkeston, Harwich, Essex, CO12 4SR No 2 berth; No 4 Berth;
Heysham Heysham Port, Heysham, Lancashire, LA3 2XF RoRo Berth 1; RoRo Berth 2; RoRo Berth 3
Holyhead Port of Holyhead, Stena House, Holyhead, Anglesey, LL65 1DQ  –
Killingholme Killingholme Port, Clough Lane, North Killingholme, North Lincolnshire, DN40 3JP  –
Liverpool Port of Liverpool, Maritime Centre, Liverpool, Merseyside, L21 1LA 12 Quays Terminal Birkenhead; Gladstone Dock; Brocklebank Dock; S3
Newhaven Newhaven Ferry Terminal, Railway Approach, Newhaven BN9 0DF  –
Pembroke Pembroke Port, The Royal Dockyard, Pembroke, Pembrokeshire, SA72 6TD  –
Portsmouth Portsmouth International Port, George Byng Way, Portsmouth, PO2 8SP Berth 5
Purfleet Purfleet Port, London Road, Purfleet, Essex, RM19 1PD  –

 

Date of Listing: 31 December 2020

Date that the listing has effect: 1 January 2021

 

The following paragraph has force of law by virtue of paragraphs 8 and 32 of Schedule 1 and paragraph 8(2) of Schedule 3 to the Customs Transit Procedures (EU Exit) Regulations 2018   

For the purposes of paragraphs 8 and 32 of Schedule 1(common transit procedure) and paragraph 8(2) of Schedule 3 (United Kingdom transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018, a receipt must take the form stipulated at Annex B.

 

The following paragraph has force of law by virtue of paragraph 25(5) of Schedule 1 and paragraph 5(3) of Schedule 3 to the Customs Transit Procedures (EU Exit) Regulations 2018  

The data requirements for a transit accompanying document, for the purposes of paragraph 25(5) of Schedule 1 (the common transit procedure) and paragraph 5(3) of Schedule 3, (United Kingdom transit procedure) of the Customs Transit Procedures (EU Exit) Regulations 2018, are set out at Annex A.

 

 

The following paragraph has force of law by virtue of paragraph 49(5) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 

 

For the purposes of paragraph 49(5) of Schedule 1 of the Customs Transit Procedures (EU Exit) Regulations 2018 (paper-based common transit procedure for goods carried by rail), the stipulated pictogram is at Annex C.

 

The following paragraph has force of law by virtue of paragraph 50(1) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018   

 

For the purposes of paragraph 50(1) of Schedule 1 of the Customs Transit Procedures (EU Exit) Regulations 2018 (paper-based common transit procedure for goods carried by rail), the form of the loading list is as stipulated at Annex D.

 

The following paragraph has force of law by virtue of paragraph 63 of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018   

For the purposes of paragraph 63 of Schedule 1 the Customs Transit Procedures (EU Exit) Regulations 2018, the business continuity procedure for use by the holder of the common transit procedure is stipulated at Annex E.

 

The following paragraph has force of law by virtue of paragraph 64(4) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018  

For the purposes of paragraph 64(4) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (common transit procedure and guarantees) the following types and forms of guarantee will be acceptable:

  1. individual guarantee vouchers in the form set out at Annex C3 to Appendix III of the Convention, pursuant to an undertaking provided using the form set out at Annex C2 to that Appendix;
  2. undertakings for an individual guarantee given by a guarantor in the form set out at Annex C1 to Appendix III of the Convention;
  3. undertakings for a comprehensive guarantee given by a guarantor using the form set out at Annex C4 to Appendix III of the Convention;
  4. cash deposits in pounds sterling, or other means of payment that HMRC regards as equivalent taking the form of:

i  corporate credit cards

ii commercial or personal debit cards

iii bank transfers (the system known as “BACS” AND “CHAPS”

iv online and telephone banking facilities (the system known as “Faster Payments”)

v cheques

In all of the above cases:

  • Unless otherwise specified, the guarantee must be valid for enforcement in each common transit state involved in the common transit procedure.

In cases covered by (a), (b) and (c) above:

  • The guarantor shall indicate in his undertaking an address for service or appoint an agent in each common transit state involved in the common transit procedure.
  • The guarantor shall undertake in writing to pay the secured amount of customs debt. The undertaking shall also cover, within the limits of the secured amount, amounts of debt payable following a posteriori checks.

 

Part 1 – General provision for the TIR transit procedure  

The following paragraph has force of law, by virtue of Paragraph 1(4)(a) of Schedule 2 to The Customs Transit Procedures (EU Exit) Regulations 2018

For purposes of paragraph 1(4)(a) of Schedule 2 of The Customs Transit Procedure (EU Exit) Regulations 2018, Annex F below contains a list of the HMRC Customs Offices of entry, exit departure or destination for the TIR Transit procedure.

 

Part 5 – Authorisations for the TIR transit procedure 

The following paragraph has force of law, by virtue of paragraph 26 (1) of Schedule 2 to The Customs Transit Procedures (EU Exit) Regulations 2018

Annex G to this notice contains information on the conditions of authorisation of guaranteeing associations; the authorisation process and the criteria for authorisation and Annex H details the responsibilities of a guarantee association.

Annex I contains Information to be provided by Contracting Parties to authorized associations and an international organisation for the purpose of their functions.

 

The following has force of law, by virtue of paragraph 3 (1) and (2) of Schedule 4 to The Customs Transit Procedure (EU Exit) Regulations 2018  

Procedural rules applying to the use of form 302

1.   At the time of dispatch of the goods, the NATO forces shall complete form 302 with a statement that the goods are being moved under their control and authenticate this statement by their signature, stamp and date.

2.   Where the NATO forces proceed in accordance with paragraph 1, a copy of the form 302 must be given, without delay, to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces which dispatch the goods or on whose behalf the goods are being dispatched.

Two copies of the form 302 shall accompany the consignment to the NATO forces of destination where upon arrival they must be stamped and signed by those NATO forces and then given to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces of destination.

That designated customs office shall retain one copy and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the NATO forces which dispatch the goods or on whose behalf the goods are being dispatched.

A specimen of the UK version of the 302 form is produced at Annex J.