Commentary

V17.132 Union and Common transit

Part V17 Customs duties

V17.132 Union and Common transit

V17.132 Union and Common transit

Union transit (UT) is a form of customs procedure1 that allows goods not in free circulation to move between two points within the EU whilst duties and other charges are suspended. It also controls the movement of goods to or from special territories including:

  1.  

    •     Aland islands

  2.  

    •     Canary Islands

  3.  

    •     Channel Islands

  4.  

    •     French Guiana

  5.  

    •     Guadeloupe

  6.  

    •     Martinique

  7.  

    •     Mount Athos, and

  8.  

    •     Reunion

UT also controls the movement of industrial goods (chapters 25–97 of the Harmonised System) between the EU and Andorra and goods between the EU and San Marino. Once the goods arrive at the destination the goods cannot be moved elsewhere unless entered into another customs procedure. All Transit declarations are to be processed on the New Computerised Transit System (NCTS).

The UK Transit Procedure (TP) is a form of customs procedure2 that allows goods to move across multiple international borders. In the context of UK, TP allows goods that arrive at the UK ports which are not in free circulation may move between two points within the UK whilst duties and other charges are suspended. This ensures that import duty is only paid in the country of final destination. TP is to be made by way of a declaration; the declaration must only include goods subject to TP that are being moved3 and it must indicate if it is for a T1 or T2 status4. Traders, intermediaries and haulage companies moving goods under transit to and from the UK to or

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