Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of working with his European counterparts to allow the creation of T1 Customs Declaration forms on the departure of goods from the manufacture when exporting from the UK to the EU, rather than the creation of those forms upon goods reaching the cross border carrier, when goods are transported using multiple carriers.

A Common Transit Convention (CTC) transit movement can be started and the Transit Accompanying Document (TAD) can be printed out at the customs office of departure or at the premises of an authorised consignor. Businesses seeking to start transit movements from their own location can seek authorisation to be a consignor.

The requirements of the convention are that the TAD covers a single means of transport, package or container. If this single means of transport is broken, then the transit movement should end. There are processes under the CTC which allow for a change of tractor unit/trailer following an incident; however, this must be marked on the TAD and reported to the nearest customs office. Alternatively, if the transit consignment is in a container then this container can change mode of transport, providing this is overseen by customs authorities.

HMRC are currently involved in discussions with the Common Transit Convention Working Group about removing or reducing the oversight of customs authorities for this change in mode of transport which will make these movements easier.