THE ABOVE IS CORE IMPORT PROCESS AS EXTRACTED FROM THE BOM

Additional Requirements

1.2.1 Overview

This section describes additional processes users will face when importing the following goods from January 2021:

(1.2.2) Goods covered by International Conventions / Commitments
• Endangered Species of Wild Fauna and Flora (CITES)
• Fluorinated Greenhouse Gas (F-Gas) and Ozone-Depleting Substances (ODS) • Rough Diamonds (Kimberley Process)
• Temporary import of non-perishables (ATA Carnets)

(1.2.3) Goods subject to Sanitary and Phytosanitary Controls

• Animal products (Animal By-Products and Products of Animal Origin under safeguard measures only)
• Additional requirements for fishery products and live bivalve molluscs
• High-Risk Food and Feed Not of Animal Origin (HRFNAO)
• Live animals and Germinal Products
• Live aquatic animals for aquaculture and ornamental purposes
• Equines
• Plants and Plant Products

(1.2.4) Goods with Specific Customs Requirements (1.2.5) Other Goods

• Excise goods

(1.2.5) Other Goods

Bottled Water
Chemicals
Plant Protection Products (Pesticides)
Drug Precursor Chemicals
Explosives Precursors
Firearms
Market Surveillance
Veterinary Medicines (containing controlled drugs)
Waste
Timber
Medicines, Medical Radioisotopes, Clinical Trial Supplies, Controlled Drugs; Substances of Human Origin

Transit

The UK has successfully negotiated membership of the Common Transit Convention (CTC). CTC is a facilitation that may provide benefits to traders by allowing some customs processes to be done away from the border. Traders will only have to make customs declarations and pay import duties when the goods arrive at their final destination. Safety and security requirements will still need to be met.

Office of transit processes only occur on entry to GB and are not covered in this section. When exporting, traders will need to ensure they are familiar with the
office of transit process for the customs territory they are entering after leaving GB. Traders exporting goods from GB are therefore not required to use GVMS for transit processes. Please see SECTION 1.1.5 for details on the process for office of transit when moving goods into GB.

If traders are moving goods through GB under transit but they did not originate in GB they will not have a UK export declaration. If leaving GB through a port using the pre- lodgement model, traders will need to enter their TAD MRN to GVMS in place of an export declaration to complete their GMR as well as completing an EXS declaration.

Safety and Security Requirements will still apply for goods being moved using transit. Combined Transit and Safety and Security Declarations (TSADs) cannot be used to meet Safety and Security Requirements in GB from 1 January 2021, so traders moving goods under transit will need to ensure that the appropriate Safety and Security Declarations are made via other means where necessary. 

Please refer to SECTION 4.1.4 for more details.

Starting Transit Movements

Before a movement can start, an export declaration will need to be submitted as well as a transit declaration. Completing a transit declaration requires: the details
of the planned journey for the goods, the guarantee reference number or details of the guarantee waiver and the local reference number. The master reference number

from the export declaration and S&S declaration may also need to be included.

Locations

The most efficient way to start transit movements is to become registered as an authorised consignor, which enables movements to start at an exporter’s own approved premises. Details on how to register to use premises to start transit movements can be found here. Alternatively, goods can be taken to a government office of departure. Once the Customs Officer or consignor is content with the export and transit declaration and have conducted relevant checks, they will issue a Transit Accompanying Document. This must accompany goods throughout the movement.

Requirements

Traders exporting goods under transit need to provide a guarantee to cover any potential customs duties and import VAT. Businesses using transit should apply to
be authorised to use Customs Comprehensive Guarantee (CCG) and once approved, obtain a guarantee from a bank or financial institution. Further information on applying for a CCG is available here.