What is Customs Clearance? Goods
received to the UK from overseas for personal use are checked by
customs representatives for any forbidden or restricted goods. In
addition, the Customs Declaration on goods arriving from outside
the European Union (EU) is checked to work out how much tax
and/or duty is payable.
Customs
transit options when moving goods across the EU All
goods moved within the EU have a customs status of either
Community or non-Community.
Community transit
(CT) is a customs procedure used to facilitate the movement of
non-Community status goods between 2 points in the customs
territory of the EU. Common transit extends CT to include the
EFTA countries of Switzerland (and Liechtenstein), Norway and
Iceland. Turkey, although not an EFTA country, also uses the
Common transit procedure. Customs duties and other charges are
suspended on non-Community status goods whilst they are under a
customs transit procedure (T1 Status). Movements of Community
status goods to the EFTA countries travel under Common transit
(T2 Status).
Community goods:
originate in the EU or have been imported from outside
the EU and released for free circulation - ie all import
formalities have been completed and duties and other charges
paid
don't need to move under customs control within the
territory of the EU; however, where Community goods go via a
third country proof of Community status is required - this proof
can be provided by a Community status (T2L) declaration made on
a Single Administrative Document (SAD) - see the section later
in this guidance Non-Community goods
are goods not in free circulation in the EU. Such goods can be
moved between two points in the EU using a transit procedure.
You should use:
Community Transit to move goods that are not in free
circulation in the EU - ie Non-Community goods in and between EU
member states or to and from Andorra, San Marino and the
'special territories' of the EU, such as the Channel Islands;
there are three distinct categories for this procedure
Common Transit to move goods across the EU to, between
or via the Common transit countries. These are the EFTA
countries (ie Iceland, Norway, Liechtenstein and Switzerland)
and Turkey; this procedure is very similar to Community Transit
Transports Internationaux Routiers (TIR) ie
International Road Transport only for the movement of goods by
road in secure/approved vehicles or containers and under cover
of a TIR Carnet - TIR movements can only be between two
contracting parties to the TIR Convention ie between the EU and
a third country or two third countries via the EU