Transit and other suspensive regimes

Community Transit documentation

As a general rule Community Transit (CT) declarations must be made electronically using the New Computerised Transit System (NCTS). Once the declaration is accepted and processed, the system will create the Transit Accompanying Document (TAD) in case the goods are diverted or if there are any incidents during the transit operation. The TAD can be printed out at the customs office of departure or, if your printer can accommodate barcodes, at your own premises.

Paper declarations are only allowed during fallback - ie when the NCTS is unavailable for private travellers with goods in excess of their duty free allowances. The document used in these circumstances is the Single Administrative Document f(SAD) form C88 (SAD).

Transport Inernationaux Routiers (TIR) is based on an international agreement, not European Union (EU) Regulations, and is not part of Community or Common Transit.

The form T5 is used to control a selection of goods that are subject to taxes, restrictions or refunds on export from or import to the Community, and to provide proof that those goods arrive at a particular destination or are disposed of in a particular way. You can get the EU Document T5 (form C 1125) by contacting the HMRC VAT Helpline on Tel 0300 200 3700.

Traders should also be aware that goods must also be accompanied by the correct import and export licences, if necessary. SeeĀ do you need an export or import licence?