In a post Brexit scenario goods will be required to move via Customs Transit in order to avoid being hit with Customs Duties on entry into the UK and, again, on entry to Ireland/the EU.
This procedure currently applies in the EU to Union goods where they are moved from one point to another within the customs territory of the Union, and pass through a country or territory outside that territory for example Switzerland without any change in their customs status.
T2 transit declarations are lodged through the New Computerized Transit System (NCTS), which is mandatory for traders using Union Transit in all EU states.
- Goods transferred under the T2 union transit procedure have to be registered online through the customs electronic system in the office of departure before movement e.g. Poland.
- Then, in the customs office of transit e.g. the UK going forward, the unique registration number of the consignment can be verified and approved for passage.
- Finally, upon arrival at the customs office of destination e.g. Ireland, the goods must be presented to Customs or to an Authorised Consignee.
The general rule is that goods placed under the Common/Union transit procedure together with the corresponding documents shall be presented at the customs office of arrival. However authorisation as an authorised consignee allows a company to receive the goods at their premises, or at any other specified place, without presenting them at the customs office.
It is important to note that a Customs guarantee is required to secure all charges on the goods while in Transit.
The UK has applied to re-join to the Common Transit Convention (CTC) when it leaves the EU, which means we would expect that that above processes will be in place post Brexit.
We would therefore recommend talking with your Haulier as soon as possible to ensure they will be able to provide this service to you.
We would also expect that transiting goods through the UK after March 2019 will involve delays as there will be a high volume of traffic now moving under a completely new customs system. It is also advisable therefore to review alternative route availabilities when transferring goods between main land Europe and Ireland and complete a cost benefit analysis in terms of cost and time.