Basic information on transit

You need to contact Customs when you transport import goods from the customs and fiscal territory of the European Union or from outside the fiscal territory, if no taxes have been paid within the EU. The picture below shows the transit service path. In it, you find the most essential actions to be taken or observed, so that you can transport goods without clearing them through customs.

Find out where the goods are sent from or whether they’ve already been cleared into the EU

Find out in advance, whether there are restrictions regarding the transit of the goods

Get the precise goods description and commodity code before moving or transporting the goods

Get your IDs and permits and be prepared to lodge a guarantee

The goods have to be cleared before you can receive them

Customs opens the transit

Customs discharges the transit

What if something has to be repaired or the transport is cancelled?

When is transit used?

A business or private person can use transit when they want to move goods, which have not been cleared through customs, from one place to another. Undecleared goods can only be moved with an authorisation from Customs. The warehouse keeper, carrier, forwarder or holder of the goods can be the holder of the authorisation.

Transit means moving goods under customs supervision. No tax payments or other payments have yet been made on the goods. If you don’t wish to clear the goods at the point of entry; instead you want to move them to a temporary warehouse or customs warehouse e.g. and clear them later, then you need to transit the goods. Transit is also used if the goods are to be transited out of the EU or into another transit country. Transit countries are the EU, Norway, Switzerland, Iceland, Liechtenstein, Turkey, North Macedonia, Serbia and Great Britain.


A guarantee must be lodged for goods transit. The amount of guarantee depends on how much tax is levied on the goods. The transit guarantee is around 30 percent of the goods value. A guarantee for an individual transit can be paid in cash or by bank card when visiting customs. The guarantee is returned to the customer’s account when the transit is discharged at the customs office of destination. You can also apply for permission to use a comprehensive guarantee, then the bank act as guarantor.

Points to consider

A transit declaration can be lodged by any person or business; makes no difference which nationality you are.

When you act as transit principal and holder of the transit procedure, you must adhere to the given time-limits and to other responsibilities provided for in the customs legislation. You may, for instance, have to pay taxes and other payments for the transit goods, if they disappear during transit.

Transit goods can be subject to some restrictions, which have been defined in legislation.


A transit declaration can be lodged at any customs office that provides customer service, for example, at a port, the airport or at the country border. Furthermore, the authorised consignor can transit goods from all customs approved warehouses, which are called temporary warehouses or customs warehouses.

You can transit goods to a customs warehouse or temporary warehouse, to another country or perhaps to the border of Finland, if the goods are to be exported to Russia.