Guidance

Moving goods out of Northern Ireland using transit: step by step

How to start your movement, what to do while the goods are moving and what to do when they reach their destination.

From:
HM Revenue & Customs
Published
10 September 2021
Last updated
19 January 2023 — See all updates

Applies to Northern Ireland

The steps you need to take are different depending on whether your movement is starting from:

  • authorised consignor premises
  • office of departure

Before your movement starts

You must:

  • plan your route
  • check if you need to make an export declaration
  • check what to include on your transit declaration

You should check how to prepare to move your goods out of Northern Ireland using transit.

If the goods are departing from authorised consignor premises

Before the goods leave:

  1. Get information about your haulier for your records.

  2. Make an export declaration. If you’ve used entry in the declarant’s records for the export, you’ll need to make an exit summary declaration separately.

  3. Load the goods, seal the doors (where appropriate), and note the seal number on the New Computerised Transit System (NCTS).

  4. Make a transit declaration and include the export declaration reference number.

  5. Wait for clearance from Border Force.

  6. Print the transit accompanying document (TAD) at your premises.

  7. Pass the TAD and other relevant information about your goods to your haulier.

  8. Tell your haulier to begin their journey.

The TAD will include your transit movement reference number which you need when using transit to move your goods.

If the goods are not cleared by Border Force to leave, you’ll need to keep the vehicle at your premises until Border Force arrive to inspect it.

If the goods are departing from an office of departure

Before the goods leave:

  1. Get information about your haulier for your records.

  2. Make an export declaration. If you’ve used entry in the declarant’s records for the export, you’ll need to make an exit summary declaration separately.

  3. Load the goods, seal the doors (where appropriate), and note the seal number on NCTS.

  4. Make a transit declaration and include the export declaration reference number.

After you’ve submitted your transit declaration

  1. Pass information about the goods to your haulier.

  2. Give your haulier the local reference number (a unique number less than 22 characters that you create yourself) that you have generated.

  3. Tell your haulier to load the goods and begin their journey to the designated office of departure.

  4. You must provide Border Force with notification of planned departures before your goods arrive at the office of departure.

While the goods are moving

  1. Check the movement of your goods in NCTS.

  2. Check and respond to any NCTS messages.

If an incident occurs, you or the haulier must contact the customs authority in that country.

If your haulier diverts from a planned office of transit

You must tell the haulier to present your goods with all accompanying documents to each office of transit listed on the transit declaration.

If your haulier diverts to a different office of transit, they should still be able to process the movement and allow entry. However, if you or customs set a fixed route or ‘prescribed itinerary restriction’ on the original declaration, the other office of transit may:

  • refuse to allow the movement to cross the frontier
  • direct it back to the declared office of transit or destination

When your goods reach the country they’re going to

Your haulier must first present your goods and accompanying documents at an office of transit.

To end the transit movement they must then proceed to either:

You should:

  1. Check the movement has ended on NCTS and your guarantee has been released.

  2. Request a receipt from your haulier.

  3. Keep records of your movement.

If the goods have not been delivered to customs at their destination

HMRC will contact you within 7 days of the date when the goods should have arrived.

Releasing your guarantee

Your guarantee will be released when your transit movement is discharged. This will only take place once customs at your destination are satisfied that all:

  • goods have arrived
  • transit requirements have been met

If the transit movement is not ended correctly this will delay the release of your guarantee and could result in:

  • payment of fines
  • additional duties

More information

You can find out more about how to move your goods out of Northern Ireland in the Transit Manual Supplement.

Updates to this page

Published 10 September 2021
Last updated 19 January 2023 + show all updates

  1. A link has been added to 'Preparing to move your goods out Northern Ireland using transit'. New sections covering 'If your haulier diverts from a planned office of transit' and 'Releasing your guarantee' have also been added. Guidance for hauliers has been moved to 'Transporting goods out of the UK under transit: step by step'.

  2. First published.

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