Chapter 16: Customs Procedures
Intermodal road hauliers undertaking cross-border journeys both within and outside the European Union (EU) are faced with the important need to comply with complex Customs procedures and documentation requirements. It is a certain fact that failure to comply with these procedures as necessary, or to carry the right documents, or indeed, if errors are found in the manner in which documents have been completed, will inevitably lead to delays and even vehicles being turned back from the port of exit or entry, or from a border crossing. This can result in a frustrating and costly chain of events.
In this chapter the various Customs systems are described. These are as follows: Community Transit (CT) for movements within EU territory; the Common Transit system for movements through European Free Trade Association (EFTA) countries; the transport international routier (TIR) Carnet system for international journeys which commence or terminate outside EU territory; the system of Admission Temporary Admission (ATA) Carnets that applies to temporary imports of goods used, for example, for international exhibitions; and the Carnets de Passage system which relates to temporarily imported goods vehicles and trailers. There are also Customs procedures for short-sea shipping. It is also appropriate to mention the risks of and penalties for smuggling.
In dealing with international carriage, which effectively means the import and export of goods, the various parties (e.g. the shipper, the forwarding agent, the intermodal operator, etc.) become involved with HM Revenue and Customs whose role, on behalf of the government, is to control such...