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Customs & Documentation

The UK is no longer part of the Customs Union with the EU, and documentation will be required when goods are in transit.

Links to documentation from UK government website

There are different rules for other types of movements/cargo origins (hire machines, temporary exports/imports) so for these, checks will be made on a case by case basis.

Are Customs Declarations Required?This is only for permanent exports/imports with goods of home origin.
NI to IRENo customs declarations required
NI to GBNo customs declarations required
NI to EU (Direct)No customs declarations required
IRE to NINo customs declarations required
IRE to GBExport declaration required in IRE and Import declaration required in GB
IRE to EU (Direct)No customs declarations required
GB to IREExport declaration required in GB and Import declaration required in IRE
GB to NIImport declaration required in NI only
GB to EUExport declaration required in GB and Import declaration required in EU*
EU to GBExport declaration required in EU and Import declaration required in GB
EU to NI (Direct)No customs declarations required
EU to IRE (Direct)No customs declarations required

Customs clearance declarations - ALS require the following information/documentation at the time of booking:

EXPORTS

  • Packing List
    Description of goods
    No. of items
    Gross and net weight
    Type of packaging

Commercial Invoice

  • Consignee (if different to Importer)
    Company Name & Address
    Contact Name, Tel, Email
  • Final Destination (if different to Importer or Consignee)
    Company Name and Address
    Contact Name, Tel, Email
  • Shipping line booking details/routing
  • Vehicle registration
  • EU Customs Agent details
    Agent Name and Address
    Contact Name, Tel, Email
  • Customs Office of Destination and Code – for Customs Transit only (T1, T2).
  • Copy documentation for any applicable (product) Certificates, Permits, or Licences


IMPORTS

We would require all of the above information, plus:

Copy of Export Declaration

Details of Importers arrangements for payment of Customs Import VAT (and Duty where applicable) – for example, if using FAS (Flexible Accounting System), PVA (Postponed VAT Accounting), or a Deferment Account. Importer to separately arrange payment of Customs VAT, Duties, and any other applicable taxes/payments for importation including product licences, import permits, etc.

IMPORTANT

• All Customs Clearance services provided by ALS are chargeable and are in addition to freight charges unless specified otherwise; please kindly contact your ALS Representative for details.

• Any/All costs incurred due to delays caused by late or incorrect customs information/documentation will be for the client’s account.

• Goods may be subject to cargo inspections by Border Control; any/all costs and charges for Border Control Inspections will be for the client’s account

EORI number

Your EORI number will be required for any customs declaration. If you don't hold an EORI number from HMRC — Click here.

T1 Transit Document

Required for non-EU goods (i.e. Great Britain (GB)) to enable free movement within the EU without attracting duty/tax. This is made electronically by the customs agent who also needs to have a guarantee in place with HMRC.

Although the *T1 is made electronically, a Transit Accompanying Document (TAD) is also generated that must accompany the goods during transit and needs to be presented with the goods at any offices of transit. Normally, this would be presented at the Export Port, Import Port, and also at the office of destination, where the T1 must be closed/discharged, in order for the release to be granted on the guarantee of the customs agent making the T1. Here at the office of destination final customs clearance is made any duties and taxes are payable.

T2 Transit Document

Required for EU goods that are in free circulation in EU in order to transit non-EU country without attracting duty/taxes.

So from Northern Ireland or EU (inc Ireland) goods are EU status, so in free circulation in EU. However, when passing through non-EU (ie through Great Britain) a T2 is needed to transit.

Like T1, the T2 document needs to be closed upon arrival at destination by sending an arrival message in the NCTS system (New Computerised Transit System).

NI via GB to EU - Customs declaration required in NI, T2 transit doc* required in GB, Customs declaration required in EU.

EU via GB to NI - Customs declaration required in EU, T2 transit doc* required in GB, Customs declaration required in NI.

IRE via GB to EU - Customs declaration required in IRE, T2 transit doc* required in GB, Customs declaration required in EU.

EU via GB to IRE - Customs declaration required in EU, T2 transit doc* required in GB, Customs declaration required in IRE.

Should you require UK customs clearance formalities for your shipments, please contact ALS.

For more information please contact: sales@als-europe.com or info@als-europe.com