Transit procedure (T1)

Using the Customs Transit procedure allows for the temporary suspension of duties, taxes and commercial policy measures that are applicable at import. As such, it allows customs clearance formalities to take place at the point destination rather than at the point of entry into the customs territory.


The purpose of the release for free circulation is to fulfil all import formalities so that the goods can be sold on the Community market like any product made in the United Kingdom.


The export procedure is obligatory for Comunity goods leaving the United Kingdom with very few exceptions. This is due to the fact that this procedure must ensure the correct application of all export measures, e.g.: export restrictions and surveillance measures.


All movements between Great Britain and the EU, through locations using the Goods Vehicle Movements Service (GVMS), including empty trailers, will need a Goods Movement Reference (GMR) to cross the GB-EU border.


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