Transit is a customs procedure that allows goods to be moved across international borders under customs control. A guarantee is required to secure all charges on the goods. There are three types of transit:
- Union transit - allows for the movement of goods within the customs territory of the
European Union (EU)
-
Common transit - allows for the movement of goods between:
- the Union and the common transit countries
- the common transit countries themselves
The common transit countries are Iceland, Norway, Switzerland and Liechtenstein, Turkey, the Republic of North Macedonia and Serbia. (The combined territories of the Union, and the common transit countries are known as the common transit area).
Authorised consignor
An authorised consignor is a person authorised by HM Revenue & Customs to carry out transit operations without presenting the goods at the customs office of departure.
You can
apply for authorised consignor electronically on gov.uk.
Authorised consignee
An authorised consignee is a person authorised by HM Revenue & Customs to receive goods moved under a transit procedure without presenting them at the customs office of destination at either:
- their premises, or
-
any other specified place
Apply for authorised consignee electronically on gov.uk
You can apply for approval as an authorised consignor or an authorised consignee. This allows you to:
Further information
If you need further information on NCTS contact
HM Revenue & Customs
gov.je