Summary

This topic shows importers how to declare to Customs goods imported into the UK from non-EU Member States and all uncleared goods moving to, or through, other Member States under the Community Transit/Transhipment procedure.

In Practice

Customs Entry

Necessity for Making Entry

All goods imported into the UK from non-Member States of the EU and all uncleared goods moving to or through other Member States under the Community Transit/Transhipment procedure must be declared to Customs, and assigned to a customs-approved treatment or use.

The legal provisions regarding the entry of goods are set out in:

  • the Customs and Excise Management Act 1979 (as amended)

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