Transit Procedures
Revenue Guidance
Tax and Duty Manual Customs Transit – General
PART 1 – GENERAL
Revised August 2017
Tax and Duty Manual Customs Transit – General
1. General
The Transit procedure facilitates the movement of goods through the territory of the
Union or a third country, by temporarily suspending duties and other charges on
imported goods until they reach their final destination.
There are three types of Transit:
Union Transit, where the transit operation only covers the movement of goods
within Union territory.
Common Transit, includes the movement of goods between the Union and one or
more of the common transit countries and between the common transit countries
themselves. The common transit countries are the Republic of Iceland, the Former
Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation,
Liechtenstein, the Republic of Turkey and the Republic of Serbia.
TIR (Transports Internationaux Routiers) where the movement includes movement
over Union territory and one or more of the Non-EU Countries (hereafter referred to
as third countries) which are party to the TIR Convention 1975.
1.1 Legislation
The principal Regulations governing Union transit and status are:
Regulation (EU) No.952/2013 of the European Parliament and of the Council of 9
October 2013 laying down the Union Customs Code and
Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015, Commission
Implementing Regulation (EU) 2015/2447 of 24 November 2015 and Commission
Delegated Regulation (EU) 2016/341 of 17 December 2015.
The legislation governing Common Transit is contained in the Convention on a
Common Transit Procedure.
The principal legislation governing TIR is the TIR Convention 1975.
1.2 EU Transit Manual
In conjunction with the above listed Regulations, the European Commission have
compiled a Transit Manual for use by customs and traders as a practical explanatory
guide relating to all aspects of the Union and Common Transit Procedures.)
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Tax and Duty Manual Customs Transit – General
1.3 User and Technical Manual for NCTS
The User and Technical Manual for NCTS was compiled primarily for operational staff
as a step-by-step technical guide to the operation of the NCTS.
2. Union transit
The Union Transit System provides for the movement under Customs control
through the Union of goods that are not in free circulation and also for the
movement of free circulation goods in certain circumstances. It comprises two
separate procedures, viz. the External Union Transit Procedure (T1) and the Internal
Union Transit Procedure (T2).
2.1 The External Union Transit Procedure (T1)
The purpose of the External Union Transit Procedure (T1) is to facilitate the
movement of non-Union goods within the customs territory of the Union by
suspending import duties, other charges and commercial policy measures until the
goods reach their destination in the Union under a system of Customs control to
ensure that import duties and other charges payable are secured. The import
charges on such goods are collected at the Customs office of destination in the
Member State specified and not at the external frontier. The procedure also applies
to Union goods in the circumstances outlined below.
Specifically, the External Union Transit Procedure (T1) applies to the movement of:
(1) Non – Union goods
and
(2) Union goods, which are moving from one point to another within the customs
territory of the Union in the course of export from the Union to a common transit
country or for transit through the territory of one or more common transit
countries where the common transit procedure is being used and the Union goods:
– have undergone customs export formalities with a view to refunds being
granted on export to third countries under the common agricultural policy; or
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– are from intervention stocks, are subject to control measures as to their use
or destination and have undergone customs export formalities on export to
third countries under the common agricultural policy; or
– are eligible for the repayment or remission of import duties on condition that
they are placed under external transit in accordance with Article 118(4) of
the Code.
2.2 Internal Union Transit Procedure (T2)
The Internal Union Transit Procedure (T2) applies to the movement of Union goods:
– when they are being conveyed from one point to another within the customs
territory of the Union via a country or territory outside that customs
territory, without any change in their customs status and where the
movement is by road. in trade with the non-fiscal areas of the Union i.e. the
Channel Islands, Canary Islands, French Overseas Departments and Mount
Athos – see paragraph 14.
Union goods which are consigned from one point in the Union to another through
the territory of one or more common transit countries and which are carried entirely
by sea or air are not required to move under a transit procedure.
2.3 Intra-Union carriage of goods by Sea Transport
New procedures were introduced with effect from 1 July 1998, in respect of goods
moving by sea between Member States.
The new procedures provide for two categories of intra Union shipping: –
– Authorised Regular Shipping Services
– Other Union Shipping Services
2.3.1 Regular Shipping Service
A Regular Shipping Service (RSS) means a service which carries goods in vessels that
ply only between Union ports and does not come from, go to or call at any points
outside the customs territory of the Union or any points in a Free Zone of a Union
port nor make any transhipment of goods at sea.
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Tax and Duty Manual Customs Transit – General
Authorisation to operate a RSS is granted to shipping companies that:
– are established in the customs territory of the Union
– have not committed any serious infringement or repeated infringements of
customs legislation and taxation rules including no record of serious criminal
offences relating to their economic activity (Art.39a,UCC refers)
– undertake that on the routes for which authorization is requested,
– no calls will be made at any port in a territory outside the customs territory of
the Union or at any free zone in a Union port, and
– not to make any transshipments of goods at sea.
When authorisation is granted to establish regular shipping services, the shipping
company will register the vessels it intends to use and the ports it intends to call at
by communicating to the competent customs authority the following information:
• the port where the vessel starts its operation as a regular shipping service;
• the names of the vessels assigned to the regular shipping service;
– the ports of call
– any potential ports of call.
The authorising customs authority will, before granting a Regular Shipping Service
authorisation, notify the customs authorities of the other Member States actually or
potentially concerned, requesting their agreement through the electronic RSS
information and communication system.. The consulted customs authorities will
acknowledge receipt of the request and indicate their agreement or refusal within
15 days of receipt. Where the consulted customs authority signifies refusal, it will
communicate the reason and legal provisions on the offence committed through the
electronic RSS information and communication system. In that case the applicant will
be notified of the reasons for the refusal not to issue the authorisation. Where no
reply or refusal is received within 15 days of receipt of the communication, the
customs authorities will issue an authorisation to the shipping company concerned.
Where the shipping company holds an AEOC or AEOF certificate, the requirements of
Art.39(a) UCC are deemed fulfilled and no consultation is needed.
The authorised shipping company will notify any modification to the information
submitted together with the date and time when the modification takes place.
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2.3.2 Consequence of being a Regular Shipping Service
The procedures for the intra-Union movement of goods by sea on an authorised
Regular Shipping Service are similar to those for goods moving between Member
States by road i.e.
– Union Goods whose status may be demonstrated will move freely without
the need for customs documentation.
– Non-Union goods are required to move under the Transit procedure.
– A single e-manifest may be used as the Transit Declaration to place those
goods under the Union transit procedure and the shipping company will be
the Holder of the Procedure (see par 6).
– A transit Guarantee will be required except where the ship’s e-manifest is
used as a Transit Declaration.
Application for authorisation as a Regular Shipping Service and requests for further
information in this regard should be made to Reliefs and Transit Authorisation
Section, Customs Division, Nenagh, Co. Tipperary tel: 067 63352 or email:
customsreliefs@revenue.ie
2.3.3 Other Union Shipping Services
– In the case of other Union shipping services (i.e. services which are not
authorised Regular Shipping Services) the Union status of all goods carried on
board must always be demonstrated because it is assumed that the goods on
board are non-Union goods until the contrary is established.
3. Other procedures covering the
movement of goods
The Union and Common Transit Systems do not apply when goods are being
transported under another internationally agreed system, including
(i) the carriage of goods under cover of a TIR Carnet
(ii) the carriage of goods under cover of an ATA Carnet used as a transit
document, or
(iii) the carriage of goods by post.
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4. Movements via a third Country
The external Union transit procedure applies to goods passing through a country or a
territory outside the customs territory of the Union where one of the following
conditions is fulfilled:
(a) provision is made to that effect under an international agreement
(b) that carriage through that country or territory is effected under cover of a single
transport document drawn up in the customs territory of the Union.
5. Prohibitions and Restrictions
Use of the Union Transit procedure does not relieve goods of any prohibitions or
restrictions, which are in force or from compliance with the conditions of any import
or export licences, which may be required.
6. The Holder of the Procedure
Each Transit Operation must be carried out by a person known as the Holder of the
Procedure, who accepts responsibility for the Transit. The Holder of the Procedure
will indicate by making a Transit Declaration that they wish to carry out a transit
operation. They are responsible for the presentation of the goods intact (with seals
intact where appropriate) and the required information/Transit Declaration at the
customs Office of Destination within the prescribed time limit and are responsible
for payment of duties and other charges which may become due in the event of an
irregularity occurring. A Holder of the Procedure may authorise a representative
(Authorised Representative) to act on their behalf.
Notwithstanding the Holder of the Procedure’s obligations, the carrier or recipient of
the goods who accepts them knowing that they are moving under the Transit System
is also responsible for production of the goods intact (with seals intact where
appropriate) at the customs Office of Destination within the prescribed time limit.
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7. Guarantees
At the time of making a Transit Declaration the Holder of the Procedure will be
required to have a guarantee in place to ensure payment of the amount of customs
debt and other charges which may be incurred in respect of the goods.
Guarantee certificates for comprehensive guarantees for transit movements will be
issued through the Guarantee Office on receipt of a properly completed form of
Undertaking from a Guarantor and will be valid for use throughout the Union.
Further information on guarantees is available at revenue.ie or from the
Guarantee Office at Office of the Revenue Commissioners, Nenagh, Co. Tipperary
at 067-63335/63175or by email to aeo@revenue.ie.
8. The Guarantor
A Guarantor will be a natural or legal third person (normally a Bank or an Insurance
Company). Guarantors will be established in the Member State where the guarantee
is provided and approved by the customs authorities requiring the guarantee. The
Guarantor is responsible for payment of duties and other charges, as a result of an
irregularity concerning the Transit movement where the Holder of the Procedure
does not pay the liability. The Guarantor and the Holder of the Procedure must not
be the same person.
Guarantors may obtain further information from the Guarantee Office.
9. Types of Guarantees
9.1 Individual Guarantee
An Individual Guarantee covers the amount of duty and other charges on the goods
in one single customs operation including e.g. a Transit operation. It can be in the
form of either an Undertaking from a Guarantor or a cash deposit. It will be
presented by the Holder of the Procedure at the Office of Departure at the time of
making a Transit Declaration.
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9.2 Comprehensive Guarantee
A Comprehensive Guarantee covers the amount of import or export duty
corresponding to the customs debt of two or more customs operations including
transit operations carried out by the Holder of the Procedure subject to certain limits
and within the conditions of the guarantee.
The amount of the Comprehensive Guarantee may be reduced to 50%, 30% or 0%
(Guarantee Waiver) subject to certain criteria.
Comprehensive Guarantee certificates issued by the Guarantee Office are valid for a
period of two years and may be extended on application from the Holder of the
Procedure for one further period of two years.
9.3 Exemption from Union Transit Guarantee requirement
A Transit Guarantee is not required in Union Transit for transit movements by air
where the airline has been authorised to use the paper-based Manifest /e-manifest
/electronic Transport Document.
Also, a Transit Guarantee is not required for intra-Union movements by sea by an
Authorised Regular Shipping Service where the paper-based Manifest /e-manifest
/electronic Transport Document is authorised as the Transit Declaration.
10. The Transit Declaration
10.1 Completion of a Transit Declaration
New Computerised Transit System (NCTS)
All transit declarations are required to be submitted electronically by the declarant
via the New Computerised Transit System (NCTS). NCTS provides for the input and
processing of the declaration by electronic means. It is designed to provide better
management and control of Union, Common Transit and TIR movements.
All the Member States of the Union & the common transit countries use NCTS.
10.2 Completing a normal-procedure transit declaration
A trader using normal transit procedure must input the relevant data on the transit
declaration into NCTS including the Holder of the Procedure’s Guarantee Reference
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Number (GRN), the trader’s access code and the potential liability amount of the
goods covered by the transit. When the data is input to NCTS, the system generates
a unique Master Reference Number (MRN), which will identify the transit at NCTS
offices throughout Europe. When all the information is correctly input to and
accepted by NCTS, a Transit Accompanying Document (TAD) is then printed by the
system at the customs office of departure for the trader. The trader must collect this
TAD when presenting the goods for examination at the customs office of departure.
Once the customs officer has carried out all of the necessary checks of the goods and
has given the trader the TAD, the transit movement can commence.
Within NCTS appropriate messages are automatically sent to the customs office of
destination and to any office of transit en route informing them that this transit is en
route to them.
11. Simplified Transit Procedures
In certain circumstances (and subject to certain conditions) traders can use
Simplified Transit Procedures. For example, traders approved as Authorised
Consignors or Authorised Consignees can have transit formalities completed at their
own premises and Airlines (including express air carriers) and Shipping lines can,
subject to certain conditions, avail of simplified transit procedures whereby airline
and shipping paper-based Manifest /e-manifest /electronic Transport Document can
be used, following authorisation, as the transit declaration to place goods under the
Union transit procedure.
11.1 Authorised Consignors
An Authorised Consignor, as holder of the authorisation, is allowed to place goods
under the Union transit procedure without presenting them to customs at
departure..
The conditions for approval as an Authorised Consignor are that the applicant:
– is established in the customs territory of the Union
– s/he declares they will regularly use the Union transit arrangements;
– fulfils the following criteria:
(a) The absence of any serious infringements or repeated infringements of
customs legislation and taxation rules including no record of serious
criminal offences relating to their economic activity;
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(b) Has a high level of control of his or her operations by means of a system of
managing commercial and transport records to allow appropriate customs
controls;
(c) practical standards of competence or professional qualifications directly
related to the activity carried out.
– is authorised to provide a Comprehensive Guarantee or to use a guarantee
waiver
– keeps suitable records; and
– communicates electronically with Revenue through NCTS.
11.2 Authorised Consignees
An economic operator who is approved as an Authorised Consignee by Customs is
allowed to receive goods under the Union transit procedure at his premises or any
other specified place, to end the procedure. Authorisation will only be granted to
applicants who fulfil the following conditions: e.g.
– are established in the customs territory of the Union;
– declare that they will regularly use the Union transit procedure to receive
goods moved under the Union transit procedure;
– the following criteria are fulfilled:
(a) the absence of any serious infringement or repeated infringements of
customs legislation and taxation rules, including no record of serious
criminal offences relating to the economic activity
(b) has a high level of control of his or her operations by means of a
system of managing commercial and transport records to allow
appropriate customs controls
(c) has practical standards of competence or professional qualifications
directly related to the activity carried out.
– declare that they will regularly receive goods that have been placed under a
Union transit procedure
– communicates electronically with Revenue through NCTS.
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11.3 Airlines, Shipping Lines and Railway Companies
Airlines, Shipping Lines and Railway Companies who are willing to act as Holder of
the Procedure can be approved to use a Simplified Transit Procedure which involves
the use of the e-Manifest/ as the Transit Declaration.
Further information on these simplified procedures and application forms, as
appropriate, may be obtained from the Reliefs and Transit Authorisation Section,
Customs Division, Nenagh, Co. Tipperary tel: 067 63352 or email:
customsreliefs@revenue.ie.
12. Common Transit
12.1 General
As indicated at paragraph 1, the Common Transit procedure applies to (i) the
movement of goods between the Union Territory and one or more of the common
transit countries and (ii) the movement of goods to, from and between the common
transit countries themselves.
The provisions relating to Common Transit are broadly in line with those applicable
to Union Transit.
12.2. Scope of Common Transit Procedure
12.2.1 Direct Exports to Common Transit Countries by Air or Sea
Goods being exported from the State direct by air or direct by sea to a common
transit country do not require to be placed under the T1 or T2 Procedure, as
appropriate.
12.3. Exports to Common Transit Countries by Combined Transport i.e. (i) by air
and land and (ii) by sea and land
12.3.1
(a) Non-Union Goods to which the External Union Transit Procedure (T1) applies
(see paragraph 2.1)
In the case of transport by sea direct to a port or by air direct to an airport in a
common transit country, where the goods are to be unloaded there and then carried
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by land to their final destination the goods should be placed under the T1 procedure
before departure from the State.
In all such cases the Office of Destination shown on the Transit Declaration will be
located in the common transit country concerned.
(b) Union Goods (to which the Internal Union Transit Procedure (T2) applies)
If Union Goods are transported by sea direct to a port or by air direct to an airport in
a common transit country to be unloaded there and then carried by land to their
final destination under a transit procedure, the goods should be placed under the T2
procedure before departure from the State.
In the case of Union Goods being exported to a common transit country by land,
exporters should be advised, in order to avoid delays at the frontier, to place any
Union Goods under the T2 procedure prior to the departure of those goods from the
State.
Union goods consigned from one Member State to another by road through the
territory of a common transit country must be placed under the Internal Union
Transit Procedure (T2).
12.4. Imports from COMMON TRANSIT COUNTRIES
Where transit operations are initiated in a common transit country, the transit
procedure used will normally be the T1 Procedure. However, only movements by
road will be under a Transit Declaration. Direct movements by air or sea do not
normally require to be put under a Transit Declaration. Goods coming from a third
country (other than a common transit country) and transhipped in a port in a
common transit country for onward movement to the EU do not require to be put
under the T1 procedure in the common transit country port.
12.5 Transit Advice Note (TAN)
A TAN (TC10) must be lodged at each Office of Transit (see Appendix 1).The TC10
need not be presented when NCTS is used.
12.6 Guarantees and Guarantee Waivers
Any guarantee required must be valid for the common transit countries involved in
the transit operation and guarantors must nominate approved correspondents in
those countries. A service address is required in each country for which a guarantee
is valid so that written communications and legal proceedings can be verifiably
delivered should a customs debt arise.
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12.7 Proof of Union Status
Where proof of Union Status is required for goods being exported to a common
transit country, any one of the documents T2L (copy 4 of the SAD with symbol “T2L”
inserted), Invoice or transport document certified by Customs as appropriate is
acceptable. Where an invoice or transport document is used instead of a T2L, it must
always be authenticated by Customs at the Office of Departure (regardless of the
value of the goods covered by that invoice or transport document).
13. T.I.R.
13.1. General
Ireland, in common with the other Member States of the European Communities, is
party to the Customs Convention on the International Transport of Goods under
cover of TIR Carnets (TIR Convention 1975). The Convention entered into force in
Ireland on 20 June 1983 and replaced the older 1959 TIR Convention. There are
currently 67 contracting parties to the Convention.
TIR can only be used in the European Union where the movement either starts or
ends in a third country, or where the goods move between two or more Member
States via the territory of a third country.
The purpose of the TIR System is to facilitate to the greatest possible extent the
movement of goods in international trade while effectively protecting the revenue of
each State through which such goods are carried.
The TIR system provides for the movement of goods, under Customs seal, in
approved road vehicles or containers, across one or more frontiers. It is a condition
of the system that some portion of the journey between the beginning and end of
the TIR operation must be made by road. Where a road vehicle is used, TIR plates
must be displayed on it during the TIR operation. Where a container is used it must
have a TIR approval plate permanently affixed.
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14. Provisions relating to Channel Islands etc
Islands, Canary Islands, French
overseas departments, Mount Athos,
Aland Islands
14.1 General
The following territories, though they form part of the customs territory of the
Union (see Appendix 2), are not included in the fiscal territory of the Union:
– Channel Islands;
– Canary Islands;
– French Overseas Departments i.e.;
– Guadeloupe;
– Martinique;
– Guyana;
– Reunion;
– Mount Athos (Greece);
– Aland Islands.
In order to ensure that VAT at importation and excise duty are collected (or to
ensure eligibility for zero-rating) on trade between the rest of the Union and the
above territories, Union Goods consigned from, to or between these territories
must be placed under the Internal Union Transit Procedure (T2).
14.2 Status Indicator
In order to clearly identify Union Goods consigned to or from the non-fiscal areas
status indicator codes have been introduced as follows:
Code Use
Transit Declaration
T2F This code must be inserted in Box 1 of
the SAD (Internal Union Transit) or on
the Air/Sea Simplified Transit Procedure
(level 1) manifest when used as a transit
Document.
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TF This code must be entered as
appropriate on the air/sea simplified
procedures manifest (level 2) when used
as a transit document
Status Document
T2LF This code must be inserted in Box 1 of
the SAD (Union Status Document) and
on commercial documents used as
Status Documents.
F This code must be entered as
appropriate on the shipping company’s
manifest when it is only used to provide
proof of Union Status
15. San Marino
A Customs Union exists between the European Union and the Republic of San
Marino for goods falling within Chapters 1 to 97 of the Common Customs Tariff,
except for Chapters 72 and 73, i.e. goods falling within the scope of the Treaty
establishing the European Coal and Steel Union (ECSC).
This has the following effect with regard to Union Transit: –
(i) Goods imported from San Marino to Ireland (with the exception of
ECSC goods ex. Chapters 72 and 73 which will be liable to full Third
Country rates of CCT, etc.) will be covered by a T2 Transit Declaration
issued in San Marino. Goods of Chapters 72 and 73 will be covered by
a T1 Transit Declaration.
(ii) Union Goods destined for San Marino must be placed under the T2
transit procedure showing San Marino as the Office of Destination.
(iii) Non-Union Goods consigned to San Marino must be placed under the
T1 transit procedure showing as the office of Destination one of the
following Italian Customs Offices:
Livorno, Ravenna, Rimini, Trieste, Forli, Genova, Roma II, Orio Al
Serio, Bologna or Milano II.
A T2-SM or T2L-SM document will be issued to cover their
onward movement to San Marino by the Italian Customs Offices
listed above.
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(iv) Transit guarantee documents and certificates should bear the words
“Republic of San Marino” in the appropriate places.
The Common Transit procedure is not applicable to trade with San Marino
San Marino is not a Contracting Party to the TIR Convention.
Care should be taken to ensure that the Transit Guarantee covering a Union
transit operation bound for San Marino has not been issued in a common
transit country. (Note: Country code is listed with the Guarantee Reference
Number (GRN) in both NCTS & Business Continuity System)
16. Andorra
A Customs Union exists between the European Union and Andorra for goods
covered by Chapters 25 to 97 of the Harmonised System, (i.e. first six digits
incorporated in the CCT)
This has the following effect with regard to Union Transit/Status: –
(i) Union goods (Chapters 25 to 97 of the Harmonised System) moving
from/to Andorra should move under the T2 Union Transit System. The
Office of Departure or Destination, as appropriate, will be Andorra.
(ii) The status of Union goods (other than those in Chapters 25 to 97 of the
Harmonised System) moving to Andorra can be proved by a T2L or
equivalent.
(iii) Non-free circulation goods (Chapters 25 to 97 by the Harmonised
System) moving from/to Andorra should move under the T1 Union
Transit System. The Office of Departure or Destination as appropriate will
be Andorra.
(iv) Exports of processed agricultural products (covered by Chapters 25 to 97
of the Harmonised System), for which a CAP export refund is being
claimed, should be covered by the T1 Union Transit System with the
Office of Destination being Andorra.
(v) Where processed agricultural products are being imported from Andorra
to the Union, they should be covered by the T1 Union Transit System.
The Transit document will be endorsed as follows “charge agricultural
component only – EC – Andorra Agreement” for the products in
paragraphs (iv) and (v) above.
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(vi) For transit movements to/from Andorra, it will be necessary to present a
Transit Advice Note (TAN) at the Customs office on the land border
between the Union and Andorra i.e. in France or Spain.
(vii) Guarantee certificates to cover Union transit operations to/from Andorra
must be valid for Andorra i.e. the words “Andorra” must appear on the
certificate.
Goods that are outside the scope of the Customs Union Agreement
between the EU and Andorra (i.e. those falling within Chapters 1-24 of
the Harmonised System cannot be placed under the Union
Transit Procedure when moving between Andorra and the Union. In
effect these goods are treated as third country exports/imports to/from
Andorra.
The Common Transit procedure is not applicable to trade with Andorra.
Andorra is not a Contracting Party to the TIR Convention
Care should be taken to ensure that the Guarantee covering a Union Transit
operation bound for Andorra has not been issued in a Common Transit country.
17. Status
17.1. General
Free Movement of Union Goods –Article 153 (1) UCC provides that, with certain
limited exceptions, all goods moving within the Customs Territory of the Union are
presumed to have the customs status of Union goods unless there is evidence to the
contrary.
As well as goods moving between Member States by road, this also includes goods
brought into the customs territory of the Union
– by air where the goods have been loaded or transhipped at a Union
airport for consignment to another Union airport in the customs territory of the
Union carried under cover of a single transport document issued
in a Member State; and
– by sea where the goods have been carried between ports in the customs
territory of the Union by an authorised Regular Shipping Service.
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17.2 Requirement to prove Customs Status of Union Goods .
The following are deemed NOT to be Union goods unless it is established in each
individual case that they have Union status:
(a) goods brought into the Customs territory of the Union which are under customs
supervision to determine their customs status;
(b) goods in temporary storage;
(c) goods placed under any of the special procedures except internal transit, outward
processing and end-use procedure.
17.3 Proving Customs Status of Union Goods.
The Customs Status of Union goods can be proved, where required, by:
– the transit declaration data of goods placed under internal transit;
– T2L (SAD);
– T2LF (SAD) (non-fiscal areas);
– Customs Goods Manifest;
– Invoice or Transport Document relating to the goods indicating the code
– T2L/T2LF, as appropriate;
– Invoice or Transport Documents relating to the goods: no need for Customs
authentication if value of the Union goods does not exceed €15,000;
– ATA Carnet or TIR Carnet showing the code T2L/T2LF which has been
authenticated by Customs;
– Registration plates and registration papers for motor vehicles;
– Code number and ownership marks displayed on goods wagons belonging to
– railway companies;
– Declaration of Union Status for returned empty packaging/pallets will
– suffice save where Customs require otherwise;
– Declaration of Union Status for passengers accompanied baggage (goods
– not intended for commercial use) unless where Customs require otherwise;
– Print out of e-AD (Electronic Administrative Document);
– Fishing logbook, a landing declaration, a transhipment declaration and vessel
monitoring system data as appropriate except where there is no doubt and
the fishing vessel is less than 10 metres;
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– Status Registration Document;
– Label referred to in Article 290 of Delegated Act 2015/2447.
Proof of the Customs Status of Union Goods is conditional on the goods having
been:
– brought from another Member State without crossing the territory of a third
– country, or
– brought from another Member State through the territory of a Third Country
– and carried under cover of a single transport document issued in a Member
– State, or
– transhipped in a third country on to a means of transport other than that on
to
– which they were initially loaded and a new transport document has been
issued,
– provided that the new document is accompanied by a copy of the original
– document covering carriage from the Member State or departure to the
Member
– State of destination.
There is provision for retroactive issue of documents proving Union Status.
Where the packaging used for the Union goods does not have Union status, the
Union Status Document is endorsed “N packaging”.
A document proving the Union status of goods must not be used in respect of goods
for which the export formalities have been completed or which have been placed
under the Inward Processing procedure.
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Tax and Duty Manual Customs Transit – General
18. Miscellaneous
18.1 Proving the Customs Status of Union Goods of the products of sea fishing.
Legislation
Article 213 IA lays down the procedures for proving the customs status of Union
goods for the products of sea fishing and goods obtained from such products.
Procedure for Proving the Customs Status of Union Goods
The customs status of Union goods of the products of sea fishing and goods
obtained from such products which are caught in the territorial waters of a country
or territory forming part of the Customs territory of the Union (either by a vessel of a
Member State or by a non-Member State vessel) can be proved by means of the
logbook of the vessel, a landing declaration, a transhipment declaration and vessel
monitoring data as appropriate which establishes the Union status.
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