Effective 26 October 2026, HMRC published updated guidance for holders of Consignor and Consignee Authorisations under the Common Transit Convention (CTC) who need to add new premises for starting or ending transit movements. The guidance details the online application process via the Government Gateway, the evidential requirements for customs supervisory approval, and the conditions for temporary locations. This update reflects the NCTS Phase 5 data model changes and the revised Union Customs Code (UCC) Implementing Regulation provisions on authorised locations.
Key Takeaways
- Digital Application via CTC Trader Portal: All location additions must now be submitted through the new CTC Trader Portal, replacing paper forms C1202 and C1203, with automated validation against the NCTS Phase 5 office reference database to prevent invalid customs office codes.
- Evidence of Customs Supervision Capability: Applicants must provide floor plans, security arrangements, and proof of AEO (Authorised Economic Operator) status or equivalent for each new location, demonstrating the ability to present goods intact for customs control at departure or destination.
- Temporary Location Provisions: The guidance introduces a streamlined 5-day notification process for temporary locations (e.g., pop-up warehouses, exhibition sites) valid for up to 90 days, subject to a simplified risk assessment by the supervising customs office.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement