SPECIAL PROCEDURES

An explanation of the T Document regime: A T1 Document is an accompanying document for so-called non-community goods, i.e. goods that have been manufactured outside the EU ( like the UK ) and are now being transported to or within the EU. The T Document guarantees the EU arrival country (and subsequent EU states that a shipment may travel through) that the shipment will be Customs Cleared correctly and that taxes will be paid when the goods arrive at destination or are brought into "EU Free Circulation".

In summary the purpose of a T1 Document is the seamless audit trail from the sender to the recipient and assurance to the EU State that import taxes will be paid.

An explanation of ATA Carnet regime: An ATA Carnet is the simplest duty-free and tax-free method of exporting goods from the UK on a temporary basis to multiple global destinations as well as the EU.

ATA Carnets are often referred to as 'passports for goods' replacing the need for usual customs documentation. ATA Carnets allow fast, trouble-free importation into countries belonging to the Carnet scheme without the need to pay duty and/or local tax at the time of import. They can be used for multiple trips, are valid for up to one year and cover over 70 countries including the EU.