Status of Authorized Consignor and Consignee

The status of an authorized consignor is granted to an entrepreneur who has been authorized for the simplified start of the Community transit procedure and who can independently dispatch goods located in a customs warehouse, in a temporary storage facility, or in a free zone (approved locations of goods).

Before starting the transit procedure it is necessary to:

• submit an electronic customs declaration to the Transit Control System (TKS) of the electronic customs data processing system (EMDAS);
• wait for the customs notification of authorization for the release of goods;
• present the customs declaration in electronic form to the State Revenue Service (SRS) information system;
• independently release for the transit procedure the goods declared in electronic form.

In this case, the goods and the transit declaration do not need to be presented to the customs office of departure, unless the customs office has notified the permit holder of the need for physical or documentary control of the customs goods.

The status of an authorized consignee is granted to an entrepreneur who is authorized for the simplified completion of the transit procedure and who can receive goods at the locations specified in the authorization.

In accordance with the Community transit procedure it is necessary to:

• close the customs procedure in electronic form in the SRS information system;
• independently release the goods declared in electronic form.

When completing the transit procedure, the goods do not need to be presented to the customs authority.

The status of an authorized consignor and authorized consignee is used only in the EU member state in which the authorization was issued.