This topic shows importers how to declare to Customs goods imported into the UK from countries outside the EU and all uncleared goods moving to, or through, other Member States under the Union Transit/Transhipment procedure.
All goods imported into the UK from countries outside the EU and all uncleared goods moving to or through other Member States under the UnionTransit/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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