13 September 2021 
Andrea Marshall, Tax Specialist
HMRC have published a range of step-by-step guidance notes regarding transit. Transit enables businesses to move goods through a number of countries (including the EU) without paying import taxes or submitting an import declaration at each border that is crossed. Import taxes are only payable in the country of destination. Using common or union transit to move goods into, through and out of the UK provides an overview for the facility for both GB and NI.
Ahead of using transit, you need:
See Preparing to move goods out of the UK through common transit countries. More detail regarding GB or NI can be found in Moving goods out of Great Britain through common transit countries and Moving goods out of Northern Ireland through common transit countries. (From reading these it appears that the main difference between GB and NI is that the haulier will also need to get a Goods Movement Reference for NI.)
If you are planning to bring goods into GB or NI having used transit, then see Preparing to move goods into the UK through common transit countries and either, Moving goods into or through Great Britain using common transit or Moving goods into or through Northern Ireland using common or union transit.
