2. Event Name Here HMRC Customs and Border Design
12/02/2007
Customs Update
HMRC Customs and Border Design
Thank you all for coming to this briefing covering the trading implications of a No Deal EU Exit.
I would ask if you could hold any questions until the end as these may be answered later in the presentation.
Leaving the EU with a deal remains the Government’s top priority.
This remains an option until both the EU, including the European Parliament, and the UK have ratified any deal.
A responsible government must plan for every eventuality, including a no deal scenario
Our aim is to avoid as far as possible the adverse consequences arising from no deal
HMRC’s current approach is to deliver the no deal customs, VAT and excise arrangements for 31 October that were in place for 12 April.
Previously announced easements will be available to traders should the UK leave the EU without a deal in October for at least as long as previously announced.
We understand that the impact on businesses in NI will arise from many aspects of a no deal scenario
Project Name: HMRC v1.8

3. Event Name Here
12/02/2007
UK border priorities
UK Government objectives and priorities for the border:
Maintaining security
Facilitating the flow of goods and people (including animals, food and plants)
The UK Government has 3 key objectives are:
maintaining security and prioritise flow, ensuring new controls or processes do not interrupt flow of goods
Facilitating the flow of goods (including animals, food and plants) and people
helping businesses understand these changes and the actions they need to take to ensure that they remain compliant and can continue trading in the event of a no deal EU exit
Protection of revenue and compliance with standards
UK will maintain security and prioritise flow, ensuring new controls or processes do not interrupt flow of goods.
Project Name: HMRC v1.8

4. Event Name Here
12/02/2007
Overview
Currently: businesses can move goods freely between the UK and the EU.
In the event of a no deal: business importing and exporting goods within the EU will have to comply with new rules.
HMRC is committed to helping businesses understand these changes and actions they need to take to ensure that they remain compliant and can continue trading in the event of a no deal EU Exit.
Currently, businesses can move goods freely between the UK and the EU
If the UK leaves the EU without a deal, businesses importing and exporting goods with the EU will have to comply with new rules
Free circulation of goods between the UK and EU would cease
In the event of no deal:
The UK would continue to be a member of both the World Trade Organization (WTO) and World Customs Organization (WCO)
The UK will remain bound by international obligations that govern international trade in goods
Movement of goods between the EU & UK will be treated the same as Rest of World (ROW) goods and customs controls/processes would apply
The UK will accede to Membership of Common Transit Convention in their own right - This means that goods can still be transited through Europe with reduced controls and border checks, as long as certain conditions are met. We provide more information on this shortly
Project Name: HMRC v1.8

5. Customs declarations – no deal scenario
Event Name Here
12/02/2007
Customs declarations – no deal scenario
Customs declarations required for UK-EU trade. Businesses to decide how they want to manage the declarations process:
Appoint an intermediary
Use specific software
In the event of No Deal scenario all goods entering (imports) and leaving (exports) the UK will require a Customs Declaration
Importing Goods
Customs declarations are made using CHIEF (Customs Handling of Import & Export Freight) on a C88 also known as a SAD (Single Administrative Document)
These are usually submitted electronically – by means of a data processing technique.
Businesses will need to decide how they want to manage the declarations process by either completing the declaration themselves:
If you opt to make your own Customs Declaration you will need to:
Apply for Customs Handling of Import and Export Freight (CHIEF) system.​
Purchase Software that that can submit declarations through CHIEF
Apply for a training grant on .gov.uk
Or by obtaining the services of:
Freight forwarders
Customs Agents or Brokers
Express courier industry (fast parcel operators)
This will very much depend on what is right for your business and will be your commercial decision.
The declarant is Responsible for ensuring that the declaration is completed accurately regardless of whether completing themselves or using a thirds party.
It is important that you understand the key pieces of information that will be required when making a Customs Declaration such as:
Commodity Code - what the goods are
Customs Procedure Code – what are you going to do with the goods
Value – cost, insurance, freight
Representation:
Direct Representation - you will be wholly responsible for the customs debt.
Indirect Representation - jointly liable for any customs debt. HMRC may seek payment from either the agent or the principal.
If an agent delegates the task of making a customs declaration to a sub-agent, then the sub-agent and principal will both be liable for any customs debt. If the sub-agent is an employee of the agent, the agent may also be liable.
Self- representation, if you have the ability to meet Customs processes, without employing a third party
HMRC is committed to supporting customers new to making Customs declarations.
Temporary easements have been introduced to help you get your good across the UK border in the event of no deal
End-to-end service
Project Name: HMRC v1.8

6. HMRC approach to no deal
Event Name Here
12/02/2007
HMRC approach to no deal
Day one easements
Transitional Simplified Procedures
Intermediaries’ liability
Guarantee relaxations
Entry Summary Declarations for imports
Day one Ro-Ro locations
Declarations to be pre-lodged electronically in advance
Routine fiscal and other controls and checks undertaken away from the flow of traffic
Long term
UK Government is working on:
Automated solutions
Use of technology for smarter borders and sharing more data
Day one easements
Transitional Simplified Procedures
Intermediaries’ liability
Guarantee relaxations
Entry Summary Declarations for imports
Day one
Declarations to be pre-lodged electronically in advance – this can be as simple as entering the information on a spreadsheet for standard goods using TSP
Routine fiscal and other controls and checks undertaken away from the flow of traffic
Long term
UK Government is working on:
Automated solutions
Use of technology for smarter borders and sharing more data
Project Name: HMRC v1.8

7. Economic Operator Registration Identification (EORI)
Event Name Here
12/02/2007
Economic Operator Registration Identification (EORI)
You’ll need an EORI number that starts with GB to move goods in or out of the UK if there’s no Brexit deal
If you’ll be dealing with EU customs then you’ll need an EU EORI number
If you are VAT Registered:
You will be auto-enrolled for an EORI starting GB
The EORI will include your VAT registration number
To interact with UK Customs systems you will need an Economic Operator Registration Identification (EORI) number. This applies whether you are importing goods into the UK or exporting them from the UK.
You can apply through GOV.UK – it should only take a few minutes
If you already have a GB EORI number due to trade with RoW you do not need to apply again
If you also act as importer into or exporter from EU you will also need an EU EORI number. If you don’t already have one you should request one from the EU country where you make your first declaration.
You’ll need an EORI number that starts with GB to move goods in or out of the UK if there’s no Brexit deal.
If you already have an EORI number that starts with GB, you can continue to use it. It will be 12 digits long. If you’re registered for VAT it will include your VAT registration number.
If you’ll be dealing with EU customs then you’ll need an EU EORI number. Get this from the customs authority in the EU country you first conduct trade with or that you request a customs decision from
If you are VAT Registered:
You will be auto-enrolled for an EORI starting GB
The EORI will include your VAT registration number
Project Name: HMRC v1.8

8. RoRo Model – key principle
Event Name Here
12/02/2007
RoRo Model – key principle
Day 1
Declarations should be lodged electronically in advance
Routine fiscal and other controls and checks undertaken away from the flow of traffic
Longer-term
Longer term, UK government is working on automated solutions, use of technology for smarter borders and sharing more data
Customs controls are now highly automated and a lot of activity already take place away from the border. 
HMRC’s model is based on two key principles:
• Declarations should be lodged electronically in advance to prevent congestion at the border - – this can be as simple as entering the information on a spreadsheet for standard goods using TSP
• Customs interventions should be based on the level of risk.
Planning for the majority of checks to take place away from the border, where the level of risk and the regime under which the goods are moving permits it.
In the longer term we are putting in place an automated solutions, this is aimed at increasing fiscal control at RoRo locations, while maintaining the flow of traffic.
Project Name: HMRC v1.8

9. Importing to the UK through RORO borders on day one
Event Name Here
12/02/2007
Importing to the UK through RORO borders on day one
Customs
Step 1 - The importer will have registered for their EORI registration number
Step 2 – Pre-lodge import declaration:
Introduced a new obligation for the ferry operator or Eurotunnel to have a reasonable belief that the relevant customs declarations have been made before boarding.
Ferry operators can choose different ways of discharging this obligation
There is no need for a haulier to stop to have customs paperwork checked before boarding
Step 3 – Master Reference Number (MRN) or EORI provided to haulier/freight forwarder
The haulier should carry the EORI or Movement Reference Number with them
This will be available to the importer when they pre-lodge the declaration
The importer/their agent will need to ensure they give this information to the haulier moving the goods
When the goods have physically arrived in the UK, they should not stop, unless instructed to do so by a government official. HMRC will take a risk-based approach to checks, as it does now.
Step 4 – Goods Arrived
Upon arrival in the UK, the importer or their agent will have to notify HMRC that the goods have arrived by updating the pre-lodged customs declaration
An electronic notification and should be done as soon as possible after arrival.
HMRC would like to receive the arrival message as soon as possible
Temporary easement introduced that gives the importer or their agent more time to make that electronic arrival notification when importing through a RoRo location – up to the end of the following working day
No need to stop at the UK border to make the arrival notification at Ro Ro ports and the haulier can continue their journey and roll off the train or ferry as they do now.
Once the electronic arrival notification is provided, HMRC will notify the importer whether further checks are needed, or can be released for free circulation.
This is likely to happen once goods are away from the border.
It’s important to ensure that there are systems or processes in place between the haulier and the importer of the goods.
Additional information if required
Some businesses, as now, will be told before travel that their goods require inspection and so on arrival to the UK those goods should proceed to the specified location.
Businesses must ensure that all duties are paid, although they can defer payment if they are paying customs duties in monthly payments or are using special relief schemes.
We have listened to the concerns around safety and security in the imports RoRo environment that readiness remains a challenge. And so we are working with other government departments on how we can further support imports through RoRo locations
Project Name: HMRC v1.8

10. Exporting from the UK through RORO borders on day one
Event Name Here
12/02/2007
Exporting from the UK through RORO borders on day one
Customs and safety/security: exports
When exporting, before the goods are despatched to the border, businesses will need to pre-lodge a combined customs and safety & security declaration using specialist software that links to HMRC’s computer system (CHIEF) or web portal.
Exporters are encouraged to upload any relevant licences for the goods to be exported at this stage, to avoid delays in the declarations being processed.
The exporter will be notified if further checks are required:
Licence checks
Physical exam
Once any checks are complete
The exporter will be given permission to progress
Goods can then be taken to the port of exit
Be immediately checked in and boarded for onward travel
No further UK customs checks will take place
If the goods are ‘high risk’ goods then the exporter must obtain a full departure message as evidence of export and retain this in their records.
This can be done through an agent with access to HMRC IT systems, or through completing a form, available on gov.uk, and sending it to HMRC for processing. 
High risk goods means those that are moving under excise duty suspension.
The pre-lodgement and customs processes for exports at Ro-Ro locations will be familiar to businesses who are currently trading with countries outside of the EU.
Project Name: HMRC v1.8

11. Exports - Update Need to have a valid EORI starting GB
Event Name Here
12/02/2007
Exports - Update
Need to have a valid EORI starting GB
The export declaration also counts as an Exit Summary Declaration
Ensure contracts and International Terms and Conditions of Service ( INCOTERMS ) reflect that you are now an exporter
Consider how you will submit Export Declarations
Action to be taken now:
Register for an UK EORI number starting GB
Ensure their contracts and International Terms and Conditions of Service ( INCOTERMS ) reflect that they are now an exporter
Consider how they will submit export declarations, including whether to engage a customs broker, freight forwarder or logistics provider (businesses that want to do this themselves will need to acquire the appropriate software and secure the necessary authorisations from HMRC). Engaging a customs broker or acquiring the appropriate software and authorisations from HMRC will come at a cost.
When exporting goods to the EU, a business will need to:
Have a valid EORI number
Submit an export declaration to HMRC using their software or on-line, or get their customs broker, freight forwarder, or logistics provider to do this for them.
The export declaration needs to be lodged in advance so that permission to export is granted before the goods leave the UK (the export declaration
Export declaration also counts as an Exit Summary Declaration
Businesses may also need to apply for an export licence or provide supporting documentation to export specific types of goods from the UK, or to meet the conditions of the relevant customs export procedure
Project Name: HMRC v1.8

12. Transitional Simplified Procedures (TSPs)
Event Name Here
12/02/2007
Transitional Simplified Procedures (TSPs)
Transitional Simplified Procedures will make importing goods easier for the initial period after the UK leaves the EU
Traders registered for TSP will not need to make full customs declarations at the border and will be able to defer paying their customs duties.
To be eligible, traders must:
Through consultation with businesses and stakeholders HMRC are aware of the challenges faced in a no deal scenario
To keep government’s aim to maintain security whilst facilitating the flow of goods, some temporary easements have been introduced:
Transitional Simplified procedure (TSP, facilitation of the movement of goods into the UK from the EU in the event of ‘no deal’
TSP allows Traders not to make a full declaration at the point they import their goods into the UK from the EU and defer the payment of Customs Duties.
TSP makes it easier importing goods through RoRo ports and the Channel Tunnel locations
There are certain eligibility criteria to be able to register for this procedure:
Be established in the UK
Have the intention to import goods into the UK from the EU
Vital to have UK EORI number – this is a quick and easy application process accessed through gov.uk. This is action you can take now.
Traders will not be eligible if:
They are an intermediary or acting on behalf of someone else,
**If you’re a customs intermediary, you cannot register on behalf of a trader, but you can make declarations directly for a trader who’s registered for transitional simplified procedures**
They have a history of non-compliance
Goods are imported from outside the EU
Goods are subject to a Customs Special Procedure
If you are eligible for TSP then you must be registered to use the procedure
Registering for TSP is a quick and easy process to complete, you need an EORI number first to be able to register for TSP.
You can register for TSP even if you don’t use the procedure.
This registration process is available on Gov.uk and is something you can register for now as part of your day one no deal planning, if you are likely to use TSP.
Be established in the UK
Have the intention to import goods into the UK from the EU
Have an Economic Operator Registration Identification (EORI) number
Project Name: HMRC v1.8

13. TSP declaration process
Event Name Here
12/02/2007
TSP declaration process
Controlled goods the Trader:
Submits a simplified frontier declaration
Ensures all necessary certificates and licences are available.
Submit a supplementary declaration by the fourth working day of the month
Standard goods the Trader:
Makes a declaration directly in their commercial records prior to goods arriving at the UK Border.
Updates records with date and approx. time goods arrive in UK
Submits a supplementary declaration by the fourth working day of the following month
HMRC will allow up to 6 months before you need to start making supplementary declarations from 1/11/2019
TSP Controlled goods are goods include:
Excise - Tobacco, Alcohol, Hydrocarbon oils.
Medicines & other controlled drugs
CITES - the Convention on International Trade in Endangered Species of Wild Fauna and Flora). Safeguarding plants and animals from extinction
Explosives/Firearms
Dual use goods
See full list on Gov.uk
TSP registered - make a simplified frontier declaration (SFD), an electronic declaration submitted to HMRC
SFD declaration requires less information upfront before crossing the border somewhere between 8-14 pieces of information depending on:
the goods
what will happened to the goods once over the border
Gives the trader more time to submit a supplementary declaration, the remaining pieces of information.
The process to follow for importing Controlled goods under TSP is:
The trader submits a simplified frontier declaration before arrival at the border, and ensures all necessary certificates and licences are available
The reference number for this declaration is given to the haulier as proof customs formalities have been entered into
On arrival in the UK, the trader updates the declaration to “arrived” before the end of the working day following the crossing
This is followed by a supplementary declaration by the 4th working day of the month following the arrival of the goods in the UK.
***If the trader is already using this process, they can choose to use it for standard goods as well**
Standards goods are all goods that do not fall under the criteria for Controlled goods – See Gov.uk for controlled goods under TSP
Traders who are importing Standard Goods/non controlled goods from the EU into the UK can either:
make an entry into their records, or
complete a Simplified Frontier Declaration
Therefore providing less information to get the goods across the border than when completing a full/standard declaration.
make an entry into their records, or complete a Simplified Frontier Declaration
To make an entry into your Commercial Records, this is completed prior to the goods arriving at the UK Border. The information to be recorded in your records must contain:
a description of the goods and the commodity code​
the quantity you’ve imported​
purchase and (if available) sales invoice numbers​
the customs value​
delivery details​
supplier s​
serial numbers of any certificates or licenses​
The date and time the goods cross the border​
The trader provides the haulier with their EORI number as proof the goods are subject to a TSP process
To support the transition for Customers new to International Trade HMRC will allow up to 6 months before you need to start making supplementary declarations from 1/11/2019
It is still important to start keeping the information required from day one as this will need to be submitted albeit 6 months later
You can of course make supplementary declarations from the 4th working day of the following month from day one if you wish to.
TSP policy will be reviewed within 3-6 months and businesses will be given 12 months’ notice after any decision to withdraw it.
Project Name: HMRC v1.8

14. In practice, this is a direct debit mandate
Event Name Here
12/02/2007
Duty deferment
Required if you have to Customs or Excise Duty to pay
Day 1 easements
Traders will not be required to meet the Customs Comprehensive Guarantee(CCG) criteria when obtaining guarantees.
Traders can still apply for a CCG, as those with Authorised Economic Operator C status can seek a reduction in the level of guarantee
It allows HMRC to take a monthly payment of duties 15 days after supplementary declaration is made
Guarantees are required in order to defer duty to make monthly payments
In practice, this is a direct debit mandate
If you have customs duties, excise duties or import VAT to pay, you’ll need to have a duty deferment account to import goods.
A duty deferment account allows you to pay monthly by direct debit your:
customs duties
import VAT
excise duties monthly
Traders must have a duty deferment account to use TSP or an agent’s Customs Freight Simplified Procedure (CFSP) authorisation
in practice, this is a direct debit mandate
it allows HMRC to take a monthly payment of duties
the direct debit is taken on the 15th day of the following month after the submission of the supplementary declaration, 29th for Excise Duties
EU rules require a customs comprehensive guarantee (CCG) to defer duty:
this covers multiple debts under one financial guarantee
traders must meet competence and compliance criteria to give a CCG
can take up to 120 days
The Day 1 easements for Duty Deferment are:
Traders will not be required to meet the CCG criteria
traders will have until 30 September 2019 to submit a financial guarantee to HMRC to back their deferment account
traders can still choose to apply for a CCG, as those with AEO C status can seek a reduction in the level of guarantee required to defer duty
You do not need a deferment account for your import VAT if you’re accounting for it on your VAT Return :
Project Name: HMRC v1.8

15. Entry summary declarations (Safety & Security)
Event Name Here
12/02/2007
Entry summary declarations (Safety & Security)
Entry Summary Declarations (ENS) will not be required for the first 12 month period for goods arriving in the UK from the EU and will then be phased in
Gives carriers and hauliers more time to prepare for their obligations
The legal requirement to submit an ENS for goods arriving from the EU will come into force in Autumn 2019
ENS is expected for goods being exported from the UK to the EU (See Europa Website for EU Country details)
S&S information required on export will continue to be provided as part of the export customs declaration
In a No Deal scenario Entry Summary Declarations (ENS) will be phased in on all goods arriving in the UK from the EU over a 6 month period
We are taking this approach to give carriers and hauliers more time to prepare for their obligations due to the obligation sitting with Carriers / Hauliers
During the transitional period, HMRC will work with businesses to get them ready.
We expect that the EU will require an ENS goods being exported from the UK, more details about EU countries and ‘no deal’ can be found on the Europa Website.
S&S information required on export will continue to be provided as part of the export customs declaration.
We expect that the EU will require an ENS for UK to EU imports
They currently are, and will continue to apply for trade from the rest of the world.
Project Name: HMRC v1.8

16. Special procedures – Day 1
Event Name Here
12/02/2007
Special procedures – Day 1
Day 1 easements
Traders will not be required to meet the CCG criteria nor provide a financial guarantee for:
Traders still need to meet criteria for the special procedure
Inward processing
Outward processing
Temporary admission
Current rules: EU rules require a customs comprehensive guarantee (CCG) to obtain a full authorisation for a special procedure.
Traders still need to meet criteria for the special procedure.
This policy will be monitored, and traders will be given 12 months’ notice of changes.
Current EU Rules:
Customs comprehensive guarantee (CCG) is required to obtain a full authorisation for a special procedure, (usually agreed through a bank to cover two months duty).
Intermediaries using their own Customs Freight Simplified Procedures authorisation on behalf of a trader who isn’t authorised are also liable for duties and import VAT. This discourages intermediaries from taking on new EU/UK clients.
Day one easements for new authorisations:
for at least 12 months after Day 1, there will be suspension of the mandatory requirement for businesses to provide a guarantee in order to be authorised for special procedures
Additional information if required
Inward processing : Goods imported at £0 or reduced duty for repair / processing
Outward processiong : Union(UK) goods exported temporarily for repair then reimported with duty paid on the added value
Temporary admission– goods imported and re-exported for example works of art on loan for an exhibition, must remain in the same condition
Authorised use/End use – Goods are put to a prescribed end use – used primarily by the aerospace industry , oil and gas industry, shipwork, fisheries
Customs Warehousing – Storage of goods in a customs warehouse where duty is suspended until the goods are released into free circulation – certain work can be undertaken in a customs warehouse
See Public Notice 3001 for full details.
For EU traders, new authorisations It is unlikely that you will have enough time to be authorised for a special procedure between now and 31/10/2019, but these trade facilitations may be something you want to consider to help your business post 31/10/19
Authorised use (end use)
Customs warehousing
Project Name: HMRC v1.8

17. How does the Common Transit Convention (CTC) work?
Event Name Here
12/02/2007
How does the Common Transit Convention (CTC) work?
The CTC allows movement of goods - under duty suspension
UK has been invited to accede to CTC
The requirements to use CTC will remain unchanged Traders will need to have a Transit Accompanying Document (TAD) scanned at the point of entry into the UK or other new customs territory
Bullet 1 - between the EU Member States and the European Free Trade Association countries (Iceland, Norway, Switzerland and Liechtenstein) plus Turkey, Republic of North Macedonia and Serbia.
Bullet 2 - as a separate contracting party when EU laws cease to apply to the UK (letter of invitation was December 2018).
Bullet 3 - The UK will be outside the EU Customs territory therefore Traders will need to have a Transit Accompanying Document (TAD) scanned at the point of entry into the UK or other new customs territory.
CTC allows the movement of goods under Duty suspension between the EU member states and also the signatories of Common Transit Convention.
These countries include the members of the European Free Trade Association (EFTA) and also Turkey, Serbia
Current rules
Traders bringing goods into the EU or a CTC country can suspend the payment of customs duties and other charges on the goods until they reach their final destination if travelling under the transit procedure.
CTC gives cash flow benefits and can help goods travel through the EU more quickly.
When goods arrive in the UK they are allowed to proceed to their final destination before paying import duties.
If UK leaves without a deal
UK will need to accede to membership of the Common Transit Convention in its own right.
This will continue the benefits of CTC accession including:
Suspension of payments of duties until the goods reach their destination
Minimising the cost of administration
Reducing delays
A continued streamlined customs arrangement to help facilitate the flow of goods.
UK additional requirements
There will be an additional requirement to be introduced as the UK would be an independent Customs territory
The UK would be required to confirm that goods travelling under the transit procedure have entered the UK by scanning where appropriate the Transit Accompanying Document (TAD).
This is called “Office of Transit” procedures.
If a scanner is not available then the Trader will need to update the movement record on National Computerised Transit System (NCTS) by registering “Notification of Crossing”.
NCTS is being upscaled to enable accession.
From Day 1, traders will be required to report to a customs Office of Transit (OoT) and present their Transit Accompanying Document (TAD).
The document will be scanned by an HMG official prior to or at the point of entry to the customs territory.
Project Name: HMRC v1.8

18. Transit and the Common Transit Convention (CTC)
Event Name Here
12/02/2007
Transit and the Common Transit Convention (CTC)
2. Office of Departure
The transit declaration is completed (including guarantee) using NCTS (the New Customs Transit System)
The goods are presented at the Office of Departure (or Authorised Consignor) and the Transit Accompanying Document (TAD) is printed off presented to the haulier and then the goods are released into transit.
At every border crossing into a new customs territory, the TAD and goods are presented at the Office of Transit (OoT functions can only be performed by Customs Officials).
At the final destination the goods and TAD are presented at the Office of Destination (or Authorised Consignee).
The transit movement is closed, the goods must be declared to another customs regime eg free circulation, temporary storage and the guarantee is released.
The goods are tracked and messages are sent from the various offices using NCTS during the journey.
4. Office of Destination
1. Transit declaration
5. Transit closed
3. Office of Transit
Here is a very simplified diagram of a CTC movement.
The transit declaration is completed (including guarantee) using NCTS (the New Customs Transit System)
The goods are presented at the Office of Departure (or Authorised Consignor) and the Transit Accompanying Document (TAD) is printed off presented to the haulier and then the goods are released into transit.
At every border crossing into a new customs territory, the TAD and goods are presented at the Office of Transit (OoT functions can only be performed by Customs Officials).
At the final destination the goods and TAD are presented at the Office of Destination (or Authorised Consignee).
The transit movement is closed, the goods must be declared to another customs regime eg free circulation, temporary storage and the guarantee is released.
The goods are tracked and messages are sent from the various offices using NCTS during the journey.
Project Name: HMRC v1.8

19. Event Name Here
12/02/2007
Transit guarantees
To make transit movements a trader needs to provide a guarantee for the customs duties suspended during the movement
To hold a CCG, a business needs to:
Satisfy HMRC’s customs/compliance checks
Obtain a guarantee from an approved financial institution
An individual guarantee can include a guarantor undertaking from a bank or financial institution and a cash deposit.
The guarantee requirements are set by the Common Transit Convention.
This can be an individual guarantee for a single movement or a Customs Comprehensive Guarantee (CCG) for multiple movements.
Guarantees can take several weeks to set up, so traders should contact their bank or insurer about this as soon as possible.
Project Name: HMRC v1.8

20. Simplified transit procedures
Event Name Here
12/02/2007
Simplified transit procedures
Under the CTC, traders can apply for authorisation to use simplified transit procedures.
The main types of authorisation are:
Authorised Consignor Status allows traders to declare goods to transit at their premises rather than an Office of Departure. Traders applying for this need to have a CCG.
Authorised Consignee Status allows traders to end transit movements at their premises rather than an Office of Destination. Traders applying for this generally need a temporary storage facility.
HMRC is working to enable traders to be authorised as quickly as possible
Using your own premises to send or receive goods
If you’re regularly moving goods using the Common Transit Convention, you can get authorised consignor or consignee status which will allow you to start or end transit at your own premises rather than at a customs office.
You can have both authorised consignor and consignee status.
Authorised consignor status
This will allow you to start movement of your goods from your premises.
To do this you must have customs comprehensive guarantee
Authorised consignee status
This will allow you to end movement of goods at your premises.
To do this you must have an approved temporary storage facility.
Apply for authorised consignor or consignee status
If your application for authorised consignor or consignee status is rejected you will need to use a customs agent to make customs declarations at an authorised premises.
If you still want to make declarations yourself you will need to start or end transit at a customs office.
Project Name: HMRC v1.8

21. Event Name Here
12/02/2007
ATA Carnets
Are an internationally agreed method of moving certain goods between customs territories temporarily.
Will become an option for moving goods into and out of the EU on a temporary basis (i.e. a time- bound period).
Using an ATA Carnet (or a temporary admission declaration) will become BAU for moving goods temporarily between the UK-EU.
If goods are only going to the EU, once inside the EU then the Carnet will not be required again (it will remain a single customs territory) after it has been stamped out of the UK and into the EU.
If goods are moving to other customs territories they need stamping in and out
Current ATA Carnets
ATA Carnets are an internationally agreed method of moving certain goods between customs territories temporarily (like a passport for goods).
An ATA carnet is for commercial goods which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin).
Approximately 80 countries around the world accept ATA Carnets and the UK is a signatory in its own right.
It is paper based and requires a ‘wet-stamp’ and processing every time it enters a new customs territory.
In the UK it is administered by Chambers of Commerce and Industry
ATA Carnets and EU Exit
In the event of ‘no deal’
ATA carnets will become an option for moving goods into and out of the EU on a temporary basis
ATA Carnet (or a temporary admission declaration) will become BAU for moving good temporarily between the UK-EU.
If goods are not moving to a third customs territory (e.g. Serbia) a Temporary admission declaration to each of the EU and UK is a free alternative.
The process for obtaining and using a Carnet will remain as it is now.
If goods are only going to the EU, once inside the EU then the Carnet will not be required again (it will remain a single customs territory) after it has been stamped out of the UK and into the EU.
If goods are moving to other customs territories they need stamping in and out (like a passport).
Key Changes To Note
ATA Carnets have previously not been required for intra-EU movements.
In the event of the UK exiting the EU without a deal, the UK will become a single customs territory. In this situation, the ‘wet stamping’ of all ATA Carnets will be required when entering and exiting the UK.
[DN: We aren't communicating the location of the inland sites for Carnet stamping just yet as there are some commercial sensitivities.]
Project Name: HMRC v1.8

22. Get Ready for Brexit Activities
Event Name Here
12/02/2007
Get Ready for Brexit Activities
Get Ready for Brexit Business Events will run across the UK from 16 September to 18 October. They will give businesses help, advice and support on the actions they need to take to prepare for Brexit 
Gov.uk updated regularly with information on trading with the EU after October 31st
£10 million Business Readiness Fund and £16 million for HMRC Intermediaries Grants ( including agents, traders, hauliers)
Target based webinars – TSP , Agents, VAT
Project Name: HMRC v1.8

23. Key actions for businesses
Businesses who trade with the UK need to act now to ensure that they are prepared in the event of a no deal EU exit.
Apply for an EORI number (UK and EU) and registering for TSP if you are established in the UK.
Confirm you can complete each data field in the declaration.
Agree responsibilities with your customs agent and logistics provider for each part of the process and update your contracts to reflect this.
Identify software for submitting documents, if you do not use a customs agent.

24. Your next steps on GOV.UK
Answer seven questions to be directed to relevant content
Choose one of the nine themes you are most interested in
Sign up to alerts about Brexit on GOV.UK
Download the leaflet on preparing your business for EU exit and the government’s every day support for business