Office of Transit

Offices where movements under the Community and Common Transit procedures can start and end. For further information, please refer to the Transit Guide.

If you import goods into Northern Ireland for onward supply to an EU country, you may be able to claim VAT relief. The VAT is then accounted for in the final EU destination country that the goods are forwarded to. For further information, please refer to the Special Procedures Guide.

Allows the export of specific goods by any exporter to a range of destinations. Open licences may be available for less restricted controlled items. For further information, please refer to GOV.UK.

An oral declaration is one of the ways that commercial goods can be declared to customs at import, at the goods to declare channel or the red phone point in the customs area of a port or airport. For further information, please refer to GOV.UK.

The ’economic nationality’ of goods, as determined by the rules of origin.

A Customs Special Procedure that allows EU traders to temporarily export free circulation goods from the EU for processing/repair in a non—EU country and then claim full or partial duty relief when the goods are re—imported. OP also enables faulty goods to be returned to a third country for repair with re—import to the EU

An online service or postal form (C81) to make an amendment to export declarations. For further information, please refer to GOV.UK.

Non—preferential origin confers an ’economic nationality’ on goods. It is used for determining the origin of products subject to all kinds of commercial policy measures (such as anti—dumping measures and quantitative restrictions) or tariff quotas.

A statement, normally on an Invoice, stating the goods are not controlled and thus no Licence is required. For further information, please refer to the Tariffs Guide.

The Northern Ireland Tariff can be accessed via the UK Global Tariff. The NI tariff has been created specifically for goods that are deemed ’at risk’ of moving from the UK to the EU and will be subject to EU duties, taxes and controls. The NI Tariff is based on the EU Tariff and has