Guidance: Preparing to move your goods out of Great Britain using transit

Before moving your goods

1. Plan your route.

2. Check if you need to make an export declaration.

3. Work out the status of your goods.

4. Submit your transit declaration on the New Computerised Transit System (NCTS).

Planning your route

You must plan your route so that you can:

• get information you need to make your transit declaration
• give your haulier information they need to transport the goods to their destination

Making an export declaration

In most cases, you must make an export declaration before completing your transit declaration.

You do not need an export declaration if your goods are:

• ending their transit movement in Northern Ireland
• already under duty suspense before the transit movement starts

If you do not need to make an export declaration

You must make an exit summary declaration, unless your goods are moving directly into Northern Ireland.

Working out the status of your goods

You must work out the status of your goods to include the information on your transit declaration.
Movements of goods starting in Great Britain (England, Scotland and Wales) will almost always have T1 status.

T1 (or non-Union goods) is the status given to goods made outside the EU and Northern Ireland, including goods:

• made in Great Britain
• with UK duties paid
• from Common Transit Convention countries outside the EU or the rest of the world

Goods that are in free circulation moving between Great Britain and Northern Ireland 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.

You can should check how to work out the status of your goods in Section 2 of the Transit Manual Supplement.

Non-Union goods

Goods made outside the EU and Northern Ireland, including goods made in Great Britain, or goods with UK duties paid, are classified as non-Union goods. Non-Union goods are sometimes known as T1 goods for transit purposes.

Goods under duty suspense before entering transit

T1 status also applies to goods that are under duty suspense before they enter a transit movement.

Duty can be suspended on goods that have been either made:

• outside the UK
• in the UK but used materials from outside UK

Goods under duty suspense must be stored under customs supervision until either the:

• duties are paid
• goods are moved out of Great Britain using transit

You can store your goods in:

Submitting your transit declaration

Before you start a transit movement, you must complete a transit declaration on the New Computerised Transit System (NCTS).

If you’re moving items together, you may be able to move them as a single transit movement under one declaration.

What you’ll need

To fill in the transit declaration, you’ll need:

• your Economic Operator Registration and Identification (EORI) number
• the status of your goods
• your local reference number (a unique number less than 22 characters that you create yourself)
• your guarantee reference number
• the estimated time it will take for your goods to reach the office of destination, this can be no more than 14 days
• the master reference number from either:
  • your UK export declaration — if you need to submit one
  • the previous declaration for the goods — if you have one

You’ll also need the reference numbers for:

• the office of departure or authorised consignor
• all offices of transit your goods will pass through
• the office of destination or authorised consignee

Offices of transit

You must include an office of transit for each customs area your goods will enter.

This includes goods moving from:

• Great Britain to Northern Ireland
• Northern Ireland to Great Britain

Finding your reference numbers

You can check reference numbers for offices of departure, transit and destination.

If you’re using an authorised consignor or consignee they will give you their reference number.

What you need to do next

Find out how to move your goods out of Great Britain using transit: step by step.