Transit Declaration - SPL CENTRS

The transit declaration guarantees the delivery of cargo from one point to another. The transit procedure allows, under customs control, the movement of goods from the customs office of departure to the customs office of destination:

foreign goods, without subjecting them to customs duties applicable on importation of the goods, and other payments or trade policy measures;
European goods, the export procedure of which is completed.

Application of the transit procedure

When applying the transit procedure to goods, the following rules must be observed:

goods must remain in their unchanged state, except for natural wear and tear of these goods, losses arising during transportation and storage; they are prohibited from being used for other purposes, except for transit;
goods must be delivered to the customs office of destination within the time period set by the customs office, taking into account the possibilities of the means of transport, the prescribed route, and other transport regulations.

If the carrier is not able to comply with the procedure established in this law, the customs offices may allow the transit procedure only if the carrier:

provides a guarantee of fulfillment of the customs procedure;
uses the services of a customs broker;
uses customs escort.

The procedure is completed at the moment of delivery of goods to the customs office (customs post) of the consignee.

Responsibility for compliance with the transit procedure

The client, moving goods under the transit procedure (the declarant), is responsible for:

presenting the goods within the prescribed period and in an unchanged state to the final customs office, taking into account the requirements established by the customs office for the identification of goods;
compliance with the rules of the transit procedure;
customs payments (duties, taxes, penalties).

Transit goods provide only for transportation under customs seal – in the mode of customs transit and are stored exclusively in customs warehouses.

Customs must have guarantees that the transported goods will leave the country within the specified time limits. The transit declaration T1 is a customs (financial) guarantee and is applied to goods crossing the territory of the European Union in transit or as a guarantee of delivery of goods from the EU border to the customs warehouse or internal customs office, or vice versa.

The customs broker SPL Centrs carries out customs clearance and helps organize the transit of goods in the EU.