Function Case Situation in 2017 Later
Transit Comprehensive transit guarantee Authorisations for comprehensive transit guarantee granted before 1 May 2016, are valid during the transitional period, but no later than until the 1 May 2019. A new decision is made through reassessment before this date. The EU-wide guarantee management system (GUM) will be implemented from 1 October 2020 according to the timetable specified in the EU’s Work Programme.
Transit Transit procedure When beginning the transit, the transit principal presents the consignment and the reference number of the declaration at the customs office of departure; in the simplified procedure (authorised consignor), there is no need to visit the customs office. Customs may also allow traders other than authorised consignors to start the transit procedure without visiting a customs office; the timetable and detailed procedures will be specified later on a national level.
Transit Simplified transit procedure for goods carried by sea and air, i.e. so-called manifest transit procedure The present simplification (manifest transit procedure) may still be used, but, when carrying goods by sea and air, it is possible to replace it by applying for an authorisation to use an electronic transport document as a transit declaration without guarantee. According to the EU’s transitional provisions, it will be mandatory as of 1 May 2018 at the latest, to use an electronic transport document when transiting goods by sea or air without a guarantee. The manifest transit can no longer be used.


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