Transit

Transit of Union goods from Finland to a common transit country using T2 transit

When Unions goods under the export procedure are transported from Finland to a common transit country (e.g. Norway), the border crossing can be facilitated by using the T2 transit procedure. In that case, the MRN of the export declaration is used as previous document for the transit, and the goods can be transported directly to the consignee. 

Without the T2 transit, the customer would be forced to declare the goods imported from the EU as soon as they arrive at the Norwegian border.

Transit of Union goods from a country outside the EU to an EU country using T2 transit

If Union goods are to be returned to Ireland (EU) via a non-EU country, such as the UK, the transit procedure is started in Finland and a customs office in Ireland is provided as the place of destination. In this case, the transit has no previous procedure. Check how a previous procedure is declared.

The goods may move through the UK without customs formalities or payment of taxes, because the UK is a common transit country.

In the transit declaration, indicate 

• the first customs office in the UK as the office of transit where the transport arrives
• the first customs office in Ireland as the office of transit 
• security data when exiting and/or entering the EU, unless they were provided in a separate entry or exit declaration

Chaining of T2 transits

A T2 transit can be chained to the following T2 transit, when the goods are stored under customs supervision in a third country territory. For example, after the goods have been cleared for export in Finland, they can be transited to a warehouse in the UK using a T2 transit and from there to Ireland using a new T2 transit. Enter as its previous document the MRN of the T2 transit that was started in Finland. 

Joining the TIR system

The TIR transit procedure is a procedure intended for transport companies and which requires an authorisation. The aim of the procedure is to ensure that the goods are transported without interruption and under customs control to the destination. The procedure can only be implemented by countries, which are contracting parties of the TIR convention. In Finland, TIR Carnets are granted by Finnish Transport and Logistics SKAL. SKAL, who granted the TIR Carnet, functions as a guarantor for the TIR transit, no separate guarantee has to be provided to Customs.

Application for access to the TIR system

The application for access to the TIR system is available on SKAL’s website: TIR forms and instructions (in Finnish). Send the completed application for access to the TIR system to SKAL, who after registering the application sends it to Customs for processing.

Starting a TIR transit

In addition to the TIR Carnet and attached documents (consignment note CMR and the TIR approval certificate), the declared goods and the mode of transport are presented at the customs office of departure. Customs fills in the necessary particulars in the TIR Carnet, inspects the goods and seals the means of transport.

Declaring TIR data electronically

When transporting within the EU territory, the TIR Carnet data must also be submitted to Customs electronically in addition to the paper TIR Carnet. The holder of the TIR Carnet is responsible for submitting the data in the electronic transit system before the TIR Carnet is presented for endorsement at the customs office of departure. The electronic declaration data can also be submitted via Customs online declaration service.

An operator, who has been granted an authorisation for message exchange by Customs, can submit the TIR Carnet details electronically in the Customs Clearance Service on behalf of the TIR Carnet holder. However, the TIR Carnet holder is always responsible for the correctness of the declaration as well as for ensuring that the regulations regarding the procedure are followed.

The person submitting the declaration in the customs system receives a movement reference number MRN, which should be presented at the customs office of departure together with the TIR Carnet, the goods and the means of transport. Customs releases the goods to the TIR procedure and confirms the TIR Carnet as well as prints a transit Transport Accompanying Document (TAD) to be attached to the TIR-carnet.

The TIR procedure is ended when the TIR-carnet and the MRN movement reference number of the electronic declaration as well as the goods, are presented to Customs at the office of destination.

The ATA Carnet is used for the temporary export or temporary admission of goods or for transit. The ATA Carnet can replace export and import declarations, but it does not replace other documents or authorisations you might need (for example import licences for firearms or health certificates). 

ATA Carnets are issued by the Chamber of Commerce. The ATA Carnet also functions as a guarantee for any customs debt that may arise. The time limit for re-import or re-export is the period of validity of the ATA Carnet, which is usually one year or a specific time limit allocated for certain goods.

Transit with the ATA Carnet

If the aim is to transit the goods under the ATA Carnet, for example to an exhibition or fair, via a country or territory into which the goods are not temporarily admitted, then the ATA Carnet can be used as a transit document. No separate transit guarantee has to be provided to Customs. Neither will any safety and security data have to be provided for goods transported under the ATA Carnet.

How to use the ATA Carnet

You can get the ATA Carnet stamped at the nearest customs office that provides customer service or at Airport Customs. Customs no longer provides customer service in all the ports, but you can book an appointment. 

The ATA Carnet must always be presented to customs for endorsement at the customs office of the country from which the goods depart or in which they arrive. There is no need to present it in each country of the EU territory, because the EU is a single customs territory.

You can also use the ATA Carnet when goods are transported across the tax border from Åland to EU countries. The ATA Carnet can then be used to replace the customs declarations for export and import.

Entries in the ATA Carnet

Use of the ATA Carnet in different situations

Vouchers for various uses are distinguished in the ATA Carnet by different coloured pages as follows:

• Exportation = export voucher for customs in the country of exportation (yellow) 
• Importation = import voucher for customs in the country of importation (white)
• Re-exportation = re-export voucher for customs in the country of destination (white)
• Re-importation = return voucher for customs in the country of departure (yellow)
• Transit = transit vouchers for customs in the country of transit (blue)

If goods are transported to several countries or in split shipments, check that there are enough vouchers in the ATA Carnet. While the ATA Carnet is valid, it’s possible to apply for more vouchers and, where justified, an extension of the validity of the ATA Carnet may also be granted. You can apply for a duplicate to replace a lost ATA Carnet.

Temporary export under the ATA Carnet

Opening of the ATA Carnet by customs in the country of export: Exportation voucher

The goods and the ATA Carnet are presented to customs in the country of export. The user of the ATA Carnet must sign the front cover, fill in sections D to F of the Exportation voucher and sign it. The Exportation voucher stays with customs in the country of export.

The export entries in the ATA Carnet are made by customs in the country of export. If the goods exit via another EU country, section seven of the yellow exportation counterfoil should not be filled in; instead, the customs office at the place of exit from the EU validates it with a signature and a date stamp. The counterfoils should not be removed from the ATA Carnet.

Example: ATA Carnet transport by air from Oulu via Helsinki to Japan

The goods are loaded onto an aircraft in Oulu, and, after arrival at Helsinki airport, they are transhipped in the airport’s customs area onto an aircraft headed for Japan. The ATA Carnet is stamped and validated in Oulu at a customs office that offers service by appointment.

Example: ATA Carnet transport by sea to Germany and from there to Canada by air

The goods leave Helsinki by road and continue the journey by sea to Germany, where they are loaded onto an aircraft headed for Canada. The ATA Carnet is presented to customs for endorsement either at Airport Customs or at the port at a customs office that provides service by appointment. Customs in Helsinki does not confirm the exit with an entry in section seven of the counterfoil; rather it is confirmed at the customs office in Germany, where the goods and the ATA Carnet must be presented. 

Return of the ATA Carnet to the country of dispatch: Re-importation voucher 

When the goods return, the ATA Carnet is presented to customs at the first place of entry in the EU. The user of the ATA Carnet must fill in sections D to F of the Re-importation voucher and sign it. Customs will send the Re-importation voucher to the return address of customs in the country of export.

Using the ATA Carnet as a transit document: Transit voucher

When the ATA Carnet is used for starting a transit procedure in the country or area of transit, sections ‘D means of transport,’ ‘E packaging details’ and ‘F a) goods’ (numbers from the general goods list) are filled in. Furthermore, the place, date, name in print and the signature must be provided. Customs provides a time within which the ATA Carnet transit document must be presented at the point of destination indicated.

See instructions for private individuals on transporting goods with an ATA Carnet

The EU has separate customs union agreements with Andorra and San Marino. In the area of a customs union, common customs duties are applied, but the customs formalities have not been abolished, unlike in the customs territory of the Union. This is why special procedures are implemented when using transit with these countries.

Andorra and San Marino are not part of the common convention regarding transit, so countries in the common transit area (Efta, Turkey, North Macedonia, Serbia, Ukraine) cannot start a transit to these countries.

San Marino

There is a customs union between the EU and San Marino concerning other goods mentioned in the customs tariff than those which are part of the Treaty establishing the European Coal and Steel Community. These excluded goods belong in tariff chapters 72 and 73 and ECSC is written after the commodity code.

Moving goods released for free circulation between San Marino and the EU

When goods in free circulation are moved from San Marino to be imported into the EU, then the internal transit procedure (T2) or a T2L document is used. Value added tax must be levied on these goods in the EU.

When Union goods are moved from the EU and imported to San Marino, then a T2 transit procedure is used and the offices of destination are customs offices in San Marino.

Re-dispatching goods previously delivered from outside the fiscal territory

If goods from outside the fiscal territory of the EU (e.g. from the Canary Islands) have previously been imported to San Marino with a T2F transit procedure or a T2LF document, and the goods are re-dispatched from San Marino to the EU, then a T2F transit procedure or a T2LF document must be used to move the goods. A reference to the previous document (T2F or T2LF) regarding the goods when they arrived in San Marino, must be added. These goods are subject to value added tax in the EU, exactly as are other goods that arrive from outside the fiscal territory.

Moving undeclared goods

Some of the goods belonging in tariff chapters 72 and 73 (ECSC written after the commodity code in TARIC) as well as goods from third countries, are not part of the customs union agreement. The goods in question move between the agreement parties under the External Union transit procedure (T1) however, with the distinction that the T1 transit procedure cannot be used to transit goods directly from the EU to San Marino, but rather to designated customs offices in Italy: Forli, Genova, Livorno, Ravenna, Rimini, Roma II, Orio Al Serio, Milano II, Trieste or Bologna. These customs offices clear the goods through customs into free circulation on behalf of San Marino and then send the goods to San Marino under the T2SM transit procedure or by using a T2LSM document.

Andorra

There is a customs union between the EU and the Principality of Andorra regarding goods in chapters 25–97 of the Customs Tariff. The goods in chapters 1–24 are not part of the customs union agreement and are not transited.

Moving goods released for free circulation between Andorra and the EU

When goods in chapters 25–97 in free circulation are moved from Andorra to be imported into the EU, then the internal transit (T2) procedure is used. Value added tax must be levied within the EU on these goods.

When moving Union goods in chapters 25–97 from the EU to be exported to Andorra, the T2 transit procedure is used, and the customs offices of Andorra (Sant Julià de Lòria, Pas de la Casa) function as the offices of destination.

Moving undeclared goods

When third country goods belonging in chapters 25–97 are moved from Andorra to be imported into the EU, then the external Union transit (T1) procedure is used, and the goods are treated in the same way as non-Union goods.

When moving third country goods in chapters 25–97 from the EU to be exported to Andorra, the T1 transit procedure is used, and the customs offices of Andorra (Sant Julià de Lòria, Pas de la Casa) function as the offices of destination.

Moving refined agricultural products

When moving refined agricultural products in chapters 25–97 from the EU to be exported to Andorra with an application for an export refund, the T1transit procedure is used, and the customs offices of Andorra (Sant Julià de Lòria, Pas de la Casa) function as the offices of destination. Furthermore, a T5 control copy must be submitted, which the EU’s office of exit validates and returns to the office of departure.

When refined agricultural products belonging in chapters 25–97 are moved from Andorra to be imported into the EU, then the external Union transit (T1) procedure is used, and the products are treated in the same way as non-Union goods. The transit declarations should mention: “Charge agricultural component only – EC-Andorra Agreement”.

The transit security area comprises the EU member states, Norway and Switzerland. When a consignment exits the security area, the customs office through which the goods exit for another common transit country (such as Türkiye, North Macedonia, Serbia or the UK) must be indicated in the transit declaration.

Example: 

A container transported under T1 transit is loaded at Vuosaari onto a vessel that carries the container directly to the UK. In that case, the customs office of exit for transit is Vuosaari.

Safety and security data can be submitted using a transit declaration, when the transited goods arrive in Finland directly from outside the EU or exit the EU under the transit procedure. Alternatively, safety and security data can be submitted using an entry or exit summary declaration.

Safety and security data on entry

If safety and security data on entry have been submitted using a transit declaration, the penultimate character of the transit MRN is L (e.g. 24FIP00000000000L0).

Safety and security data on entry are:

• Requesting party
• Requested party
• Place of loading 
• Place of unloading 
• UCR
• Transport charges method of payment
• Mode of transport at the border 
• Transport document 
  • Alternative to the UCR
• Active border transport means 
• Routing countries 
• (Estimated) date and time of arrival.

Safety and security data on exit

If safety and security data on exit have been submitted using a transit declaration, the penultimate character of the transit MRN is K (e.g. 24FIP00000000000K0). 

Safety and security data on exit are:

• Requesting party
• Requested party
• Place of loading 
• Mode of transport at the border 
• UCR
• Transport charges method of payment
• Transport document 
  • Alternative to the UCR
• Active border transport means 
• Routing countries 
• Customs office of exit for transit  
  • Must be provided if the goods exit the security area.

Safety and security data on entry and exit

If safety and security data on both entry and exit have been submitted using a transit declaration, the penultimate character of the transit MRN is M (e.g. 24FIP00000000000M0).

The Common Transit Convention provides that the T2 transit can be used when returning to the EU also when the goods have arrived from the EU under T2 transit and are then re-dispatched, if all of the following conditions are fulfilled:

• The goods have not been placed under a customs procedure other than customs warehousing procedure after transit
• The re-dispatch of the goods takes place within five years or, in case of goods of chapters 1 – 24 of the Customs Tariff, within six months.
• Any treatment of goods must have been done under customs supervision and been limited to the extent necessary for the preservation of the condition of the goods or for the splitting of consignments, without changing the packaging.  

Form 302 is a document for customs purposes that can be used for transfers of goods relating to the Common Security and Defence Policy. The form is used for simplifying and facilitating customs clearances of goods transferred or used in connection with military activity.

The form can be issued by a competent military authority or their representative. 

Form 302 replaces declarations to Customs

Form 302 can be used as a substitute for customs declarations in the following circumstances:

• release of goods into free circulation
• temporary admission
• transit
• temporary export
• re-export
• as proof of the customs status of Union goods.

When form 302 is used, an entry summary declaration or an exit declaration is not required for goods. The form cannot be used in the case of goods transferred for commercial purposes. 

Use of form 302

Form 302 is drafted in at least five copies, and the page numbering indicates their purpose of use:

• Copy 1: Copy of the receiving military authority
• Copy 2: To be returned to the military authority in the country of departure by the receiving military authority 
• Copy 3: Follow-up copy of the customs office of departure 
• Copy 4: Archive copy of the customs office of destination 
• Copy 5: To be returned to the customs office of departure by the customs office of destination as an acknowledgment.

If form 302 is used as a transit document, additional copies of copy 4 can be taken when necessary. The copies can be numbered, for example, as follows: 4a, 4b, 4c etc.

The template of EU form 302 has been published in Annex 52-01 of the Delegated Act (EU) 2015/2446. The form is to be completed either in English or French. 

Placing goods under a procedure

A competent military authority or an alliance representative must fill in form 302 and confirm it with a signature, stamp and date. The competent authority or alliance keeps copy 5 of the form.

Copies 1–4 of form 302 are presented with together with the goods at the customs office of departure. The said customs office confirms the form as serving as a customs declaration. The confirmation is entered on the second page under “Goods presented to customs authorities (on/at place), Marchandises présentées aux autorités douanières (date et lieu)”. The name and postal address of the customs office are to be written in this section, so that the country of destination can return copy 4. 

Copies 1, 2 and 4 will accompany the goods to the customs office of destination. The customs office of departure keeps copy 3 of the form.

Discharging the procedure

The goods are to be presented to the customs authority at the office of destination. Customs will sign and stamp copies 1, 2 and 4. The Union customs office of departure adds a stamp to the section “exit/sortie”. The customs office of destination adds a stamp to the section “entry/entrée”.

Copy 4 remains with the customs office of destination. Customs will send copy 4 as an acknowledgment to the customs office of departure, and keeps a copy of copy 4. The procedure is discharged at the customs office of destination which is

• the office of arrival in the Union if the goods have been transported back to the Union through a third country 
• the customs office of the country destination when non-Union goods are transported under a transit procedure.

Copies 1 and 2 accompany the goods to the consignee who signs and verifies the receipt of the goods with a stamp. The consignee then returns copy 2 to the competent authority in the country of departure or to the alliance. 

When Union goods are transported directly from a territory that is part of the fiscal territory to parts of the Union that are not part of its fiscal territory, there is no need to use transit (e.g. from mainland Finland directly to Åland). An invoice or transport document can be used as an import and export declaration, when the Union goods cross the fiscal border within one Member State, for example from mainland Finland directly to Åland.

Movement of Union goods

Using the transit procedure for Union goods between a special fiscal territory and another customs territory of the Union is only mandatory when the goods are to be transported from the fiscal territory to another country than the Member State in which it originally arrives. In this case, the Union goods must be transited under a T2F transit procedure. For example, when Union goods are moved from Åland via Finland to Estonia.

In other cases, when Union goods are moved between a special fiscal territory and another Union territory, the use of the internal transit (T2F) procedure is optional.

When the tax border is crossed to another Member State, the export and import formalities applied are essentially the same as those applied to goods crossing the EU's external border. 

Movement of Union goods in certain special situations 

When Union goods are moved from a special fiscal territory to a common transit country (Norway, Switzerland, Island, Liechtenstein, Türkiye, North Macedonia and Serbia) or via such a country, the goods are transited under an external transit T1 procedure in the following situations:

• refunds are granted based on the common agricultural policy implemented on Union goods 
• the Union goods come from intervention stocks
• repayment or remission of the import duties on the Union goods requires it

Movement of non-Union goods

Using the T1 transit procedure is mandatory when non-Union goods are moved within the Union customs territory or if they are re-exported to a common transit country. For example, when non-Union goods are moved from Åland to mainland Finland.