FAQs (Frequently Asked Questions) regarding the T1GI
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If the T1GI is cancelled, the H1 returns to the state prior to being associated with the transit, allowing it to be linked to a new subsequent T1GI.
The document foresees a correction of customs duties, which become an own resource of the EU and not of GB.
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If regime 40 was declared, the accounting is corrected to transfer the amount settled for the UK to EU own resources and the VAT and excise duties will be settled where applicable.
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If it was a special regime, the DCP settles at that time the corresponding tariff (EU) + VAT + IIEE.
This refers to the procedure initiated by the customs office of departure of the T1GI, in case it is not completed correctly. It will be the same as the one initiated in case of irregularities in the completion of T2GI.