Last reviewed 2 July 2020

HM Revenue and Customs (HMRC) has updated two guides to help businesses to prepare to move goods using Union and Common Transit.

“Moving your goods to the EU or Common Transit countries” is available at

It has been updated to include additional guidance on the information businesses will need to complete a transit declaration. They will be required to complete a UK export declaration before completing their transit declaration if their goods are:

  • going to an office of destination in a Common Transit country, or

  • being exported outside the EU once the transit movement has ended.

After submitting their export declaration, traders will need to complete a transit declaration. To do so, they will need to know what status their goods have under transit. They will be T1 status if they are: non-Union goods; or Union goods where a refund of duties applies.

They will be T2 status if they are Union goods going through a Common Transit country, or to San Marino or to Andorra (industrial goods only).

“Get your business ready to move goods to the EU or Common Transit countries” can be found at

Additional guidance has been added on what is needed in order to use Union and Common Transit. It explains that goods can be moved more quickly to EU countries and Common Transit countries because: customs declarations and duties are not required at each border crossing; and some customs processes can be completed away from the border.

The guidance explains about getting a customs agent and the alternative of doing the customs processes in-house (when an Economic Operator Registration and Identification (EORI) number will be needed: see