Customs Transit is a procedure used to support the movement of goods between two points within a customs territory via another customs territory such as Moving goods from Ireland to France via Great Britain.
When using a Transit procedure any tariffs and other taxes are suspended until the goods reach their destination rather than the point of entry into a customs territory
For more information on using transit please see the below guidance:
Sending goods from Ireland through GB to the EU26 and vice versa: For Irish Revenue guidance, click here and here.
Sending goods from Northern Ireland through GB to the EU26 and vice versa. For HMRC guidance, click here and here.
Sending goods from GB through Northern Ireland to Ireland and vice versa: For HMRC guidance, click here for Irish Revenue guidance click here.
Sending goods from Northern Ireland through Ireland to GB and vice versa: For HMRC guidance, click here. For Irish Revenue guidance click here and here.
Read our comprehensive guide to trade routes and customs paperwork article with lots more information, important actions businesses need to take and links to further support.
Article revised: Nov 24