Terminating a Transit for goods arriving at a destination is the responsibility of the Holder of the Procedure (HoP).
The HoP must ensure that a customs officer, an agent or an authorised consignee “ends” the T2/T1. The customs office of departure will be advised of the T2/T1’s ending through NCTS and it shall terminate the transit and discharge the HoP’s responsibility.
For the TransitNet service, it is the responsibility of our client (see section 5.1 of the Client contract, point b in particular), whether the client is a transporter themselves or not.
5.1 Client's Obligations: The client shall:
a) comply with all customs regulations applicable in the Territory;
b) ensure the delivery of the goods intact to the Customs office of termination or customs approved Authorised consignee premises within the prescribed time limit and compliance with the Customs regulations and undertakes to comply with national legislation in respect of payments due under Customs Claims
Terminating a T1/T2 in the UK is very similar to any other country member of the common transit convention, i.e., at an Inland Border facility (a customs office of termination) or at an authorised consignee’s location following the shipper’s instructions. In practice, the transit is ended at the same time the subsequent regime (Import, inward processing, etc.) is started.
There are two particularities however in the UK.
Firstly, operations at Dover Dock have very limited capacities/facilities. Finishing transits is usually done through Motis or an agent. The same agent can provide the Import declaration or just present the Import declaration for closure of the transit. This is a notification sent to HMRC.
Secondly, until the 1st of January 2022, certain consignees may defer their Import declarations BUT this does not change anything due to the fact that the transit still must be ended immediately on arrival – by Customs, an agent or an authorised consignee.
It is very important to note that only HMRC approved traders/traders' agents may defer Import declarations. Indeed in “order to complete the supplementary declaration, the trader, or an intermediary acting on their behalf, will need to be authorised for Simplified Customs Declaration process (either Entry In Declarant’s Records (EIDR) or Simplified Declaration Procedure (SDP)) and have a Duty Deferment Account. Traders with a poor recent compliance history will not be able to delay declarations.”
When an importer is delaying their import declarations, they or their agent will need to provide their EORI number at a customs office of destination to end the transit.
In order to protect SGS and all parties of the T2/T1, the client must receive and verify the instructions for termination before starting the T2/T1:
- If an authorised consignee – obtain evidences of the status and the proper Customs office of destination number
- If an importer is delaying their import declaration – confirm with the importer that this is what they are doing and obtain evidence that the importer has permission from HMRC to delay their Import declarations. Obtain their EORI and the proper Customs office of destination number
If the client uses subcontractors, the client should pay the freight fee to the transporter only on termination of the T2/T1. Correct termination and the declarations status can be checked on TransitNet.
In case of doubts the client should contact their local TransitNet client centre or refuse the operation.
For more information on closing transits in the UK, contact your local SGS TransitNet client centre or see the information in HMRC’s Border Operating Model (pages 37, 42-43) at the below link: