The transit procedure allows goods to move under customs supervision between designated offices of departure and destination without finally charging import duties and other taxes at every intermediate point.
It is important to provide accurate cargo data, calculate the guarantee correctly and complete the procedure at the customs office of destination. Inaccurate data can result in an unjustifiably high or insufficient guarantee, additional inspections, failure to discharge the procedure or tax liabilities.
What is a transit procedure?
Process
1. Selection of the transit procedure
The appropriate transit procedure is selected according to the customs status of the goods, route and destination.
2. Guarantee assessment
The required guarantee is calculated to cover potential customs debt and other amounts that may become payable.
3. Transit declaration
Cargo and transport data are collected and the transit declaration is prepared electronically.
4. Release and carriage of the cargo
After customs has carried out the required checks, the cargo is released for transit and transported along the specified route.
5. Presentation to destination customs
On arrival, transit data are presented and seals are checked; depending on risk, customs may perform documentary or physical inspection.
6. Completion of the procedure
Once the customs office of destination confirms that the procedure has been completed correctly, the transit procedure is discharged and the guarantee is released in accordance with the applicable conditions.
Selection of the transit procedure
Transit declaration
Presentation to destination customs
Guarantee assessment
Release and carriage of the cargo
Completion of the procedure
- 1
Selection of the transit procedure
- 2
Guarantee assessment
- 3
Transit declaration
- 4
Release and carriage of the cargo
- 5
Presentation to destination customs
- 6
Completion of the procedure
Required documents
The transit declaration is the result of electronically formalising the procedure, so cargo, transport and guarantee data are collected first:
Helps substantiate the transaction and value of the goods as well as other data required to assess customs risk and potential tax liability.
Specifies packaging, quantities, weights and cargo composition. This information is used to cross-check goods moving under transit against the declared data.
Depending on the mode of transport, a CMR consignment note, Bill of Lading, rail consignment note or another document confirming the planned carriage may be used.
The guarantee secures potential customs debt and other amounts payable if the transit procedure is completed incorrectly or incompletely, or if the goods do not reach the customs office of destination under the prescribed conditions.
Advantages
A correctly formalised transit procedure allows goods under customs supervision to be moved to the place where final import or another selected customs procedure will be completed:
Deferral of taxes
Import duties and other taxes associated with final release are not paid at every intermediate point; they are dealt with at the destination according to the subsequent customs procedure selected.
Continuous movement
A single transit procedure can cover the movement of goods between different customs offices and countries, allowing cargo to be transported to the most suitable terminal, warehouse or import-clearance location.
Customs control
The declaration, guarantee and, where applicable, customs seals create a clearly controlled chain of cargo movement until the procedure is discharged at the customs office of destination.
Types of transit procedure
The specific type of transit is selected according to the customs status of the goods, route, mode of transport and the countries through which the cargo moves:
Most commonly used to move non-Union goods within the EU customs territory while suspending import duties and other charges until the destination or another customs procedure.
Used for Union goods on certain routes when they move through non-EU territory and their Union customs status must be maintained until destination.
An international transit system used mainly for road transport and based on the TIR guarantee chain. Cargo is generally transported under customs-controlled conditions and the procedure is completed at the customs office of destination.
FAQ
T1 is an external transit procedure most commonly used to move non-Union goods within the EU customs territory until they reach the customs office of destination or another place where import, customs warehousing, re-export or another procedure will be completed.
A guarantee is financial security for potential customs debt and other amounts payable. If the transit procedure is not completed correctly and in full, the goods disappear or are unlawfully released, customs has security to cover the potential liability.
Yes. The customs office of destination checks the procedure-discharge data and seals and, based on risk assessment, may carry out a documentary or physical inspection of the goods. Inspection is not limited to the customs office of departure.
The guarantee must reflect the potential tax exposure. Incorrect value, CN code or other data can result in an inappropriate guarantee amount, additional administration and delays to the procedure.
It is released once the customs office of destination confirms that the transit procedure has been completed correctly and there are no outstanding liabilities for which the guarantee would need to be used.
