The Europa website contains a full guide to Community and Common Transit procedures and the other transit procedures, including the Transport Inernationaux Routiers (TIR) and NATO302 procedures.
TIR controls movements of both Community and non-Community status goods being imported or exported by road in approved vehicles and containers. The TIR procedure can be used in any of the 55 countries that have adopted the TIR Convention. Goods that are moved under TIR can cross the frontiers between these countries without the need to start/end a new transit procedure or to unload/reload the contents of the vehicle or container.
You must be approved to use the TIR process, which only applies to movements that involve crossing the territory of a third country. Like Community Transit procedures, TIR declarations must be made into the New Computerised Transit System (NCTS).
For general help with the New Computerised Transit System (NCTS), you can contact the HMRC NCTS Helpdesk on Tel 0300 322 7095 or by email at firstname.lastname@example.org.
Customs civil penalties apply to breaches in the rules and regulations in Community Transit. Traders may receive a warning letter or have to pay fines. Read more about customs seizures and penalties.
Trade association help
Your trade association may be able to help with information for your kind of business.
The Northern Ireland Chamber of Commerce also offer information and events on global trade topics.
For general help and advice, contact the HMRC VAT Helpline on Tel 0300 200 3700.
If you have a complaint or suggestion, you should try to resolve it with your local customs office first. You also have the right to a formal departmental review at HMRC. You may also have the right to ask for a hearing at a Tax and Duties Tribunal, which are based in London, Manchester and Edinburgh.
If the issue is not resolved to your satisfaction, you can ask the independent adjudicator to look into it.