The transit procedure allows goods to be moved from one customs office to another with customs duties suspended. The goods stay under customs supervision throughout the journey.
In common transit practice, the document issued for goods not in free circulation is called T1; T2 is used for goods in free circulation.
How it works
A declaration is made at the office of departure and a guarantee is provided. The goods are sealed and delivered to the office of destination within the set period.
On arrival the seal and the quantity are checked; the operation is discharged and the guarantee released. A transit operation that is not discharged leads to the guarantee being forfeited.
The guarantee
A guarantee is required in transit because the duty is suspended. The amount and form vary with the goods and the route.
For firms that carry out frequent operations, facilities such as a comprehensive guarantee may come into play; have your customs broker assess eligibility.
Its relationship with the warehouse
Goods leaving a warehouse can be despatched under the transit procedure to another customs office or abroad. Equally, goods arriving in transit can be taken into a warehouse.
In practice the most common use is shipments from the port to the warehouse and from the warehouse to the border gate.
The most common problem
The transit operation not being discharged on time. If the vehicle reaches its destination but the paperwork is not completed, the operation stays open.
That is why the two contacts at the departure and arrival ends need to share information without waiting on each other.