Transit Instructions to Staff

Queries : Email: [email protected]

Updated October 2015

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Introduction

This manual brings together all previous instructions in relation to Transit.

Unless otherwise specified, cases of doubt or difficulty or requests for further

information should be referred to : Central Transit Office, Office of the Revenue
Commissioners, Nenagh, Co. Tipperary.
Email:[email protected]
Tel: + 353 67 63440

This manual is comprised of three parts:

Part 1: General

Part 1 contains general information concerning the Community & Common Transit
Procedures and Status (paragraphs 1 to 18).

Part 2: Transit Instructions to Staff

Part 2 provides more detailed information for staff relating to Community & Common
Transit Procedures and the various Simplifications applicable (paragraphs 19 to 29).

Part 3: T.I.R Instructions to Staff

Part 3 provides information for staff relating to the T.I.R. procedure (paragraphs 30 to
46).

Note:
The NCTS is the standard procedure that must be used when initiating a transit
operation. However, provision for a “Fallback Procedure” is also a feature of the
Transit Procedure whereby the trader can revert, with permission, to a paper-based
procedure in exceptional circumstances (e.g. computer systems failure).

In order to distinguish from the standard NCTS references in this Instruction,

references to the Fallback procedure are written in italics and contained in square
brackets with the word Fallback at the commencement of the text where appropriate
viz “[Fallback…].

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 CONTENTS

1. General 17

1.1 Legislation 17

1.2 Transit Manual 17

1.3 User & Technical Manual for NCTS 17

2.Community Transit 18
2.1 External Community Transit Procedure (T1) 18

2.2 Internal Community Transit Procedure (T2) 19

2.3 Intra-Community carriage of goods by Sea Transport 19

2.3.1 Regular Shipping Service 19

2.3.2 Consequence of being a Regular Shipping Service 20

2.3.3 Other Community Shipping Services 21

3. Other Procedures covering the Movement of Goods 21

4. Movements via a Third Country 21

5. Prohibitions and Restrictions 21

6. The Principal 22

7. Guarantees 22

8. The Guarantor 22

9. Types of Guarantee 23

9.1 Comprehensive Guarantee 23

9.2 Individual Guarantee 23

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9.3 Exemption from Community Transit Guarantee Requirement 23

10. The Transit Declaration 23

10.1 Completion of a Transit Declaration NCTS 23

10.2 Completing a Normal procedure Transit Declaration 24

11. Simplified Transit Procedures 24

11.1 Authorised Consignors 24

11.2 Authorised Consignees 24

11.3 Airlines, Regular Shipping Lines and 25

Railway Companies

12. Common Transit 25

12.1 General 25

12.2 Scope of Common Transit Procedure 25

12.2.1 Direct Exports to EFTA by Air or Sea 25

12.3 Exports to EFTA by Combined Transport 25

(i) by air and land

(ii) by sea and land

12.3.1 (a) Goods to which the External Community 25

Transit Procedure applies
(b) Community Goods

12.4 Imports from EFTA 26

12.5 Transit Advice Note 26

12.6 Guarantees and Guarantee Waivers 26

12.7 Proof of Community Status 27

13. T.I.R. 27

13.1 General 27

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14. Provisions relating to Channel Islands, Canary Islands,
French Overseas Departments, Mount Athos, Aland Islands 27

14.1 General 27

14.2 Status Indicator 28

15. San Marino 29

16. Andorra 29

17. Status 31

17.1 General 31

17.2 Requirement to prove Community Status 31

17.3 Proving Community Status 31

18. Miscellaneous 32

18.1 Proving the Community Status of the products of sea fishing 32

18.2 Goods subject to Control as to Use and/or Destination

(Control Copy T5) 33

PART 2: TRANSIT INSTRUCTIONS TO STAFF

19. Office of Departure 35

19.1 Transit Declarations 35

19.1.1 Acceptance of the Transit Declaration 35

19.1.2 Verification of the Transit Declaration & control of the Goods 36

19.1.3 Disposal of Transit Declaration in Fallback 37

19.1.4 Goods under Transit System passing through the State 37

19.1.5 Goods placed under the Transit System in the State 37

19.1.6 Sealing of Consignments (Identification of Goods) 38

19.1.7 Mixed Consignments 39

19.1.8 Waiver from Sealing 39

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19.1.9 Physical Examinations 39

19.2 Anti-Fraud Measures 40

19.2.1 Early Warning System for sensitive goods moving under Transit 40

19.2.2 Action at the Office of Departure/Entry into the Community 40

19.3 Action at the Customs Investigations Unit 40

20. Office of Destination 41

20.1 Formalities at the Office of Destination 41

20.2 The Ending of the Transit Procedure 41

20.3 Control of the end of the Procedure 42

20.4 Change of Office of Destination 42

20.5 Examination of Seals 43

20.6 Irregularities 43

20.7 Receipt for Transit Declaration 44

20.8 Presentation of Goods outside time-limit 44

20.9 Physical Examination 45

20.10 Anti-Fraud Measures 45

20.10.1 Early Warning System for sensitive goods 45

under Transit (T1) - action at the Office of
Destination/Exit from the Community

20.10.2 Action at the Customs Investigations Unit (IPD) 45

21. Transit Guarantees 46

21.1 Provision of Guarantee or Deposit 46

21.2 Comprehensive Guarantees 46

21.2.1 Reference Amount 47

21.2.2 Grounds for issuing an Authorisation 48

21.2.3 Conditions for use of a Comprehensive Guarantee for 48

non-sensitive goods

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21.2.4 Reduced Comprehensive Guarantee for non-sensitive goods 48

21.2.5 Conditions for use of a Comprehensive Guarantee for 49

High Risk Goods

21.2.6 Reduced Comprehensive Guarantee for High Risk Goods 50

21.2.7 Limitation of Liability by Guarantor 51

21.2.8 Repeated Claims on Guarantor 51

21.2.9 Cancellation or Revocation of Comprehensive Guarantee 51

21.2.10 Action where cancelled Comprehensive Guarantee 52

Certificate is presented

21.2.11 General provisions relating to Comprehensive & Reduced 53

Comprehensive Guarantees

21.3 Individual Guarantees 53

21.4 Exemption from Community Transit Guarantee 53

21.5 Acceptance of Guarantee Certificates 54

21.6 Review of Guarantee Register 54

21.7 Release from Guarantee 55

21.8 Establishing the Customs Debt & Recovery of Duties 55

22. Authorised Consignors 56

22.1 General 56

22.2 Conditions of Approval and List of Authorised 57

Consignors

22.3 Movement of goods from the premises of an 57

Authorised Consignor for Export/Shipment

22.4 Physical checks 58

23. Authorised Consignees 59

23.1 General 59

23.2 Processing of Transit Declarations 60

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23.3 Physical Checks 61

24. Transit Authentication Stamps 61

24.1 General 61

24.2 Specifications 62

24.3 Action where Authenticity is suspect 62

24.4 Custody and Control 62

24.5 Placing of Transit Authentication Stamp on Transit 63

and Status Documents

25. Simplified Procedures for Transport by AIR 63

25.1 General 63

25.1.1 Community goods carried entirely by air 63

25.1.2 Status indicator for Community goods to be exported 63

25.2 Use of airline manifest(s) instead of SAD 63

Copies 1, 4 & 5 (Level I Simplification)

25.2.1 Procedures to be adopted 64

25.2.2 Treatment of consignments already under 65

a Transit Procedure

25.2.3 Treatment of Consolidations 65

25.3 Use of Data Exchange Technology instead of 65

Manifests (Level II Simplification)

25.3.1 Application for Approval to operate Level 2 Simplified Procedure 66

25.3.2 Conditions of Approval 67

25.3.3 How does the Data Exchange Technology 67

Simplification work?

25.3.4 Treatment of Consolidations 68

25.3.5 Audit/Control by Customs 69

25.4 Simplification of Procedures applicable to Express 69

Air carriers

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25.5 On-board air courier 70

25.6 Transport of Goods Overland by Airlines (“Trucking”) 70

26. Simplified Transit Procedures - Shipping Companies 70

26.1 General 70

26.2 Use of Shipping Company’s manifests instead of SAD copies 1,

4 & 5 (Level I Simplification) 71

26.2.1 Application for Approval to operate Level 1 Simplified

Procedure 71

26.2.2 Conditions for granting approval 71

26.2.3 Procedures to be adopted following Approval 71

26.2.4 Treatment of Groupage Consignments 73

26.2.5 Audit/control by Customs 74

26.3 Use of Shipping Company’s manifest instead of SAD 74

copies 1, 4 & 5 (Level 2 Simplification)

26.3.1 Application for Approval to operate Simplified Procedure

Level 2 74

26.3.2 How does this simplification work? 75

26.3.3 Treatment of Consignments already under a Transit 76

Procedure

26.3.4 Treatment of Groupage Consignments 76

26.3.5 Audit/Control by Customs 76

27. Central Transit Office 77

27.1 General 77

27.2 Transit Declarations 77

27.2.1 Defects in Transit Declarations 77

27.3 Outgoing Transit Operations 78

27.3.1 Action on receipt of Copy 1 78

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27.3.2 Action on receipt of Copy 5 78

27.3.3 Disposal of Guarantee Forms 78

27.3.4 Verification of Endorsements 78

27.4 Non-Return of Copy 5 79

27.5 Method of Calculating Liability in respect of 79

Undischarged Transits
27.6 Incoming Transit Operations 80

27.6.1 Action on Receipt of Copy 5 80

27.6.2 Action on receipt of Inquiry Notice (TC20) 80

27.6.3 Verification of Endorsements 80

27.7 Retention of documents 80

27.8 Control Copy T5 80

Outward T5 operations 81

27.8.1. Action on receipt of copies of Control 81

Copy T5

27.8.1.1 Action on receipt of original Control 81

Copy T5

27.8.1.2 Verification of endorsements on Control 81

Copy T5

27.8.1.3 Irregularities shown on Control copy T5 81

27.8.1.4 Non-return of Control Copy T5 81

Inward T5 operations 82

27.8. Action on receipt of original Control Copy T5 82

27.8.2.1 Action on receipt of an Inquiry Notice (TC20) 82

27.8.2.2 Verification of Endorsements 82

28. Miscellaneous 82

28.1 Proving Community status of the products 82

of sea fishing

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28.1.1 Proof of Community Status by means other than T2M 82

28.1.2 T2M Status Documents 82

28.1.3 Issue of T2M Booklet 83

28.1.4 Use of the T2M Form 84

28.1.5 Procedure where Products/Goods are landed 85

outside the Community

28.1.6 General 86

28.2 Goods subject to Control as to Use and/or 86

Destination (Control Copy T5)

28.2.1 General 86

28.2.2 Goods moving under Control Copy T5 Procedure 87

28.2.3 Retroactive Issue of Control Copies T5 88

28.2.4 Replacements (Duplicates) of Lost or Mislaid 88

Control Copies T5

28.2.5 Division of Consignments accompanied by Control 88

Copy T5 - Issue of Extracts

28.2.6 Simplified Procedures 89

28.3 Incidents during carriage 89

29. Status 90

29.1 General 90

29.2 Free Movement of Community Goods 90

29.3 Requirement to prove Community Status 90

29.4 Proving Community Status 91

29.5 Retroactive Issue 91

29.6 Simplified Procedures 92

29.7 Status - V - Origin 92

29.8 TIR and ATA Carnets 92

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29.9 Goods carried by Post 93

29.10 Motor Vehicles 93

29.11 Packaging 93

29.12 Goods in Passenger Accompanied Baggage 93

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 PART 3: TIR INSTRUCTIONS TO STAFF

30. Introduction 95

31. Outline of the TIR System 95

32. Movement of Goods within the Community 96

33. Issuing Authority for TIR Carnets 96

34. Period of Validity of TIR Carnet 96

35. Use of approved road vehicles/containers 96

36 Non compliance of containers with terms of approval 97

37. Withdrawal of approval 97

38. Heavy or bulky goods 98

39. Restrictions on use of TIR regime for Sensitive goods 98

39.1 General 98

39.2 Anti-Fraud Measures 98

39.2.1 The use of the Early Warning System /Anti Fraud Information
System (EWS/AFIS) 98

40. Customs Office of Departure 99

40.1 General 99

40.2 Action by Customs 99

41. Customs Office en-route 100

41.1 General 100

42. Customs Office of Destination 101

42.1 General 101

42.2 Action by Customs 101

42.3 Discrepancies 102

43. Change of Office of Destination/Exit 102

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44. Action at the Central Transit Office 103

44.1 Outward TIR 103

44.2 Inward TIR 103

45. Action at the Customs Investigations Unit 104

45.1 Outward TIR 104

45.2 Inward TIR 104

46. Miscellaneous 105

46.1 Importation of TIR Carnet forms 105

Transit and TIR Appendices

Appendix 1 Transit Advice Note (TC10) 106

Appendix 2 Customs Territory of the Community 107
Appendix 3 Outward Transit Register 109
Appendix 4 Goods involving greater risk of fraud 110
Appendix 5 Form C&E 1111 112
Appendix 6 List of sensitive goods for which the Early Warning System
will be used in the Transit Procedure (T1) 113
Appendix 7 Early Warning System - Advice of Details 114
Appendix 8 Inward Transit Register 115
Appendix 9 Change in Office of Destination Form 116
Appendix 10 Receipt for Transit Declaration (TC11) 117
Appendix 11 Certificate of Guarantee (TC31) 118
Appendix 11(a) Comprehensive Guarantee 120
Appendix 12 Individual Guarantee Certificate, Guarantee for a Single
Operation 124
Appendix 13 Guarantee Waiver Certificate (TC33) 128
Appendix 14 Conditions of Approval for Authorised Consignors
(including specimen metal Stamp) 130
Appendix 15 Conditions of Approval for Authorised Consignee 140
Appendix 16 Form TC21 A 148
Appendix 17 Form TC21 149
Appendix 18 TC20 - Inquiry Notice 151
Appendix 19 Post label (Yellow label) 155
Appendix 20 TC 12 156
Appendix 21 T2M 157
Appendix 22 T5 160
Appendix 23 TIR Carnet Vouchers 171
Appendix 24 Certificate of Approval 175
Appendix 25 TIR Plates 179
Appendix 26 Approval Plate 180

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Appendix 27 List of sensitive goods covered by the TIR Guarantee in the
EU and for which the Early Warning System will be used. 181
Appendix 28 Inward TIR Register 183
Appendix 29 Outward TIR Register 184
Appendix 30 Early Warning System: Advice of Details 185
Appendix 31 Early Warning System: Notification of change of
Office of Destination 186

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