Moving goods to the EU and common transit countries

HMRC has issued guidance to explain what businesses need to do when using common transit from 1 January 2021. Common transit is a reference to the common transit convention, to which the UK and the EU, among other countries, are signatories. It eases the movement of goods between the included countries.

HMRC’s updated guidance Check if you can use transit to move goods to the EU and common transit countries adds a new section covering 1 January 2021 onwards, providing information on where businesses can move goods using common or Union transit, using Transports Internationaux Routiers (TIR), and other ways to move goods under duty suspension and also the type of goods that can be moved using transit.

HMRC has also updated its guidance Get your business ready to move goods to the common or EU countries to cover declarations businesses need to make and registrations they need to have from 1 January 2021 if their transit movement is starting in GB or NI.