IV.3.3.2.1. Customs crossing

Article 3, letter h), of Appendix I of the Convention
Article 1, point 13, of the AE

A transit customs office is a customs office located at a point of entry into or exit from the Contracting Party. The table below describes the different possibilities for common and Union transit.

In accordance with the Convention on a Common Transit Procedure, a transit customs office should normally be established between Ireland and Northern Ireland. Since this is not feasible under the Protocol on Ireland/Northern Ireland (8), the United Kingdom agreed (9) to perform the functions of customs clearance at the external border of the island of Ireland, in the ports of Ireland and Northern Ireland. No customs clearance is required between Ireland and Northern Ireland.

In order to facilitate the movement of Union goods between different parts of the customs territory of the Union when they have to cross the territory of a third country other than a common transit country, Member States shall undertake to establish, as far as possible and where local circumstances permit, special lanes, adjacent to their customs offices located at the external border of the Union, reserved for the control of Union goods moving under a transit declaration issued in another Member State.

The control of such goods shall be limited to the examination of proof of the customs status of Union goods and, if necessary, to the completion of the transport operation, provided that the circumstances of that operation do not require a more detailed examination.

In cases where no irregularities are detected during the aforementioned check, the transport will be allowed to continue to its destination.

Examples of the location of customs crossings

Example 1: from Germany to Great Britain via Belgium

The customs office of departure is located in Germany, and the goods leave the EU via a ferry port in Belgium. The customs office is located in the port of Great Britain.

Example 2: from Germany to Northern Ireland via France and Great Britain

The customs office of departure is located in Germany, and the goods leave the EU via a ferry port in France. The first customs office is located at the ferry port of arrival in Great Britain. The transit procedure continues in Great Britain until the ferry port where the goods are loaded onto a ferry bound for Northern Ireland. No formalities are required at the Great Britain ferry port when leaving this territory. Upon entering a port in Northern Ireland, customs clearance procedures will apply.

Example 3: from Germany to Northern Ireland via the Netherlands, Great Britain and Ireland

The customs office of departure is located in Germany, and the goods leave the EU via a ferry port in the Netherlands. The first customs office is located at the ferry port of arrival in Great Britain. The transit procedure continues in Great Britain until the ferry port where the goods are loaded onto a ferry bound for Ireland. Upon arrival in Ireland, customs clearance formalities apply. The transit regime continues in Ireland, and goods cross the border between Ireland and Northern Ireland without any customs clearance. The goods are presented at the destination customs office in Northern Ireland.

Using the T1 or T2 procedure for transporting goods from the EU to Northern Ireland

• If EU goods are not transported between the EU and Northern Ireland via a common transit country, no transit procedure is required (see also example 9).
• If goods from the Union are transported to Northern Ireland, the T2 procedure is used. The goods circulate as an intra- EU delivery from a Member State via Great Britain to Northern Ireland. At the destination customs office in Northern Ireland, the transit procedure will end and, since the customs status of Union goods is determined upon arrival using the T2 procedure, customs supervision can be terminated and no further customs procedure is necessary.
• If non-Union goods are transported to Northern Ireland, the T1 procedure is used. At the destination customs office in Northern Ireland, a further customs procedure is required.

Example 4: from Northern Ireland to Great Britain

The customs office of departure is located in Northern Ireland and the goods leave that territory through a port in Brittany.

Using the T1 or T2 procedure for transporting goods from Northern Ireland to Great Britain

• Using the T1 external transit procedure: for non-Union goods (or for exports subsequently placed under a transit procedure where Article 189 of the AD applies).
• Using the T2 internal transit procedure: Union goods exported and subsequently placed under a transit procedure.

Example 5: from Great Britain to Northern Ireland

The customs office of departure is located in Great Britain, and the goods leave that territory via a ferry port. The transit customs office is located at the port of Northern Ireland.

Using the T1 or T2 procedure for transporting goods from Great Britain to Northern Ireland

• Use of the internal transit regime T2: in the event of application of Article 9 of the Convention on a common transit procedure in Great Britain.
• Use of the external transit regime T1: in all other cases.

Example 6: from Great Britain to Ireland via Northern Ireland

The customs office of departure is located in Great Britain, and the goods leave that territory via a ferry port. The transit customs office is located at the port of Northern Ireland. Goods cross the border between Northern Ireland and Ireland without any additional customs procedures. The goods are presented at the destination customs office in Ireland.

Using the T1 or T2 procedure for the transport of goods from Great Britain

• See example 5.

Example 7: from Great Britain to Germany via the Netherlands

The customs office of departure is located in Great Britain, and the goods leave that territory via a ferry port. The transit customs office is located at the ferry port of arrival in the EU in the Netherlands. The transit declaration and the goods are presented at the destination customs office in Germany.

Example 8: from Ireland to Italy via Northern Ireland, Great Britain, Belgium, France and Switzerland

The customs office of departure is located in Ireland. Goods cross the border between Ireland and Northern Ireland without any customs procedures, and the transit regime continues in Northern Ireland. Goods leave Northern Ireland via a ferry port. The first customs office is located at the ferry port of arrival in Great Britain. The transit procedure continues in Great Britain to the ferry port where the goods are loaded onto a ferry bound for Belgium. Upon arrival in Belgium, the formalities of the second customs crossing apply. The transit regime continues in the EU. The third customs crossing is the first customs crossing in Switzerland. The fourth customs crossing is the first customs crossing in Italy. The transit declaration and the goods are presented at the destination customs office in Italy.

Example 9: from Northern Ireland to France via Ireland (and vice versa)

Goods leave Northern Ireland and cross the border between Northern Ireland and Ireland without any customs clearance. Goods leave Ireland via a ferry port. The arrival ferry port is located in France. The goods are presented at customs at the ferry port of arrival in France.

Use of the T1 or T2 procedure or only proof of Union status for goods transported between the island of Ireland and the EU

In this example, goods from the Union do not circulate through a common transit country. Consequently, the T2 procedure cannot be used. If required, proof of EU status is sufficient when the goods are presented at customs at the ferry port of arrival.

• If non-EU goods are transported between the island of Ireland and the EU, the T1 procedure is used. At the destination customs office, a further customs procedure is required.

_{(8) OJ C 384I of 12.11.2019, p. 92.
(9) Consequently, the EU and the UK have signed a memorandum of understanding whereby the UK will exercise the function of customs crossing at the external border of the island of Ireland instead of at the border between Ireland and Northern Ireland.}