
If you're using Union and Common Transit you'll need to prepare your goods and plan your route. You also need to check how to complete the different declarations you'll need.
Contents
- Planning your route
- Check if you need to complete an export declaration
- Complete your transit declaration
- Start moving your goods
- If your goods are moving through a country outside the EU
- When your goods reach the country they’re moving to
- Further information
When you have prepared your business for using Union and Common Transit, you must prepare your goods.
If you haven’t already, check if using Union and Common Transit it right for you.
Planning your route
You need to plan the route your goods will take and choose the:
- office of departure or authorised consignor where your transit movement will start
- office of destination or authorised consignee where your goods will end their transit
Your goods must go to the offices of transit at border crossing points every time they enter a different customs territory along your selected route.
For Union and Common Transit, the different customs territories are:
- the EU
- each Common Transit country
- each EU special territory
- San Marino
- Andorra
You do not need to go to an office of transit when your goods cross the border between the UK and EU or when your goods cross the borders between EU countries.
Check the list of offices of transit for each country.

Check if you need to complete an export declaration
You’ll need to submit a UK export declaration before completing your transit declaration if your goods are:
- going to an office of destination in a Common Transit country
- being exported outside the EU once your transit movement has ended
After you have submitted your export declaration you will need to complete a transit declaration.
Complete your transit declaration
Work out the status of your goods under transit
You’ll need to know what status your goods have under transit.
Your goods are T1 status if they are:
- non-union goods
- union goods where a refund of duties applies
Your goods are T2 status if they are union goods going:
- through a Common Transit country
- to San Marino
- to Andorra - industrial goods only
Your goods are T2F status if they are union goods going to EU special territories.
Filling in your transit declaration
To fill in the transit declaration, you’ll need the reference numbers for:
-
the office of departure or authorised consignor (your own or an agent’s premises)
-
offices of transit (based on the route your goods are taking)
-
the office of destination or authorised consignee (your own or an agent’s premises)
Find the reference numbers for offices of departure, transit and destination.
If you are using an authorised consignor or consignee they will give you the reference number.
You’ll also need:
-
your EORI number
-
your local reference number (a unique number less than 22 characters that you create yourself)
-
your guarantee reference number
-
estimated time it will take to for your goods to reach the office of destination
-
the master reference number from your UK export declaration - if you needed to submit one
-
the master reference number from the previous declaration for the goods – if you made one and do not need to submit an export declaration
If you do not need to submit an export declaration and your goods are moving through a Common Transit country (apart from just Norway or Switzerland), you will need to include safety and security data on your transit declaration or you must submit an exit summary declaration.
Submitting your transit declaration
When you have submitted your transit declaration, the system will give you a movement reference number (also known as master reference number) for the transit movement which you should keep a copy of.
If you can print barcodes, print off the transit accompanying document. If you cannot print barcodes the office of departure or authorised consingor will print it for you.

Start moving your goods
Start the movement of your goods at either:
-
the premises of an authorised consignor (your own or an agent’s premises)
At the office of departure or authorised consignor, your goods must be presented with the transit accompanying document.
If you’re unable to print the transit accompanying document at your premises, present your goods with the movement reference number from your transit declaration and your local reference number. The office of departure or authorised consignor will then print the document for you.
These documents must be with your goods at all times:
-
the transit accompanying document with the movement reference number
-
any licences (if needed)
If your goods are moving through a country outside the EU
You must tell the haulier to present your goods with all accompanying documents to the offices of transit listed on the transit declaration.
When your goods reach the country they’re moving to
The haulier must present your goods with all accompanying documents, at either:
- an office of destination (a customs office)
- the premises of an authorised consignee (your own or an agent’s premises)
Even if your goods have been presented to an office of transit at the border in the country of destination, the haulier must still go to an office of destination or premises of an authorised consignee.
Your guarantee will be released when customs end the transit movement.
Further information
The transit manual and transit manual supplement contain more information on Union and Common Transit.
From: HM Revenue & Customs
Published 12 August 2019
Last updated 30 June 2020
Additional guidance added on what information you need to complete your transit declaration.
First published.