What is transit?
Transit is a customs procedure that facilitates the transport of goods and international trade. In transit, goods are transported under customs control from a customs office of departure to a customs office of destination, where they are cleared. Under a transit procedure, goods can be moved within the transit area without paying customs duties or other charges. A guarantee that covers possible customs duties and taxes is needed for this purpose.
When and how is transit used?
- The transit procedure can be used within the customs territory of the European Union and in countries with common transit (Iceland, Norway, Switzerland, Liechtenstein, Turkey, North Macedonia, Serbia and Great Britain).
- Transit can be used by any business or private person who is the holder of the transit procedure.
- The terms Union transit (EU countries) and common transit (other contracting countries) are used for the transit procedure.
Codes used for the transit procedure
- The T1 transit procedure, or External Union transit, is used when undeclared goods are brought into the EU from outside the EU, or when undeclared goods are moved within the EU (between Member States or within one Member State) or to common transit countries.
- The T2 transit procedure, i.e. transit within the Union, is used when Union goods (i.e. goods produced or cleared for import in the EU) are moved from the EU to countries under common transit or through them and back to the EU. For example, a consignment transported by road from Finland to Switzerland or through Switzerland to Italy.
- The T2F transit procedure is used when Union goods are transported from regions outside the fiscal territory of the Union (so called special fiscal territories) to another country than the Member State the goods first arrived to (e.g. from the Åland Islands via mainland Finland to Estonia). These special fiscal territories are: The Åland Islands, Mount Athos, the Canary Islands and the overseas departments and territories of France (Guadeloupe, Martinique, Mayotte, French Guiana, Réunion).
TIR and ATA Carnet in transit
The TIR Carnet is used when undeclared goods or Union goods are transported outside the EU to another country, which is a contracting party of the TIR convention, or returned to the EU via such a country. TIR transit cannot be used solely within the EU.
ATA Carnets are used for the temporary admission of other than commercial goods or for the exportation of goods to e.g. an exhibition or a fair. The ATA Carnet can also be used to transit these goods through territories (e.g. the EU) or countries where temporary admission cannot be used.
Form 302 is a document meant for customs purposes, and it is issued by the competent military authority or the representative of that authority. The form is used for simplifying and facilitating customs clearances of goods transferred or used in connection with military activity.
1. 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 (procedure discharged immediately);
- temporary admission (time limit of 24 months for discharging the procedure);
- transit (to be presented at the customs office of destination within 14 days);
- temporary exportation (valid for 150 days);
- re-exportation (valid for 150 days);
- as proof of the customs status of Union goods in the same way as a T2L document (valid for 90 days).
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.
2. Form 302 is meant for NATO troops and EU Member States
EU countries can use EU form 302 in connection with military activity that takes place in the framework of the Common Security and Defence Policy of the European Union.
NATO form 302 can only be used when goods are moved by order and under the command of NATO troops. NATO, the North Atlantic Treaty Organization, has 30 members: Albania, Belgium, Bulgaria, Canada, Croatia, Czech Republic, Denmark, Estonia, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Lithuania, Luxembourg, Montenegro, Netherlands, North Macedonia, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Turkey, United Kingdom, and the United States.
3. Use of form 302 copies
Form 302 is drafted in at least five copies, and the page numbering indicates their purpose of use:
Copy 1: Consignee (Destinataire)
Copy 2: Consignor (Expéditeur)
Copy 3: Customs Office of Departure (Bureau des Douanes de depart)
Copy 4: Customs Office of Destination (Bureau des Douanes de destination)
Copy 5: Issuing organization (Organisme émetteur).
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. The form is to be completed either in English or French. The form must include a serial number for identification. The validity period of the form can be written under the serial number.
4. Course of procedure
A competent military authority or an alliance representative must fill in form 302 and confirm it with signature, stamp and date. The competent authority or alliance keeps copy 5 of the form.
a. Placing of goods under a procedure
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. An entry of this confirmation is added to the following section of the second page: 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.
b. Discharge of 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, and the consignee signs them and confirms the receipt of the goods with a stamp. The consignee returns copy 2 to the competent authority of the country of departure or to the alliance.
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.
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 from Customs for message exchange, can submit the TIR Carnet data in the transit system on behalf of the holder of the TIR Carnet. However, the holder of the TIR-carnet is always responsible for the correctness of the declaration as well as for ensuring that the regulations regarding the procedure are adhered to.
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.
ATA Carnet is an international document, which can be used when goods for exhibitions and equipment used by professionals as well as commercial goods samples, are temporarily exported to countries that are contracting parties of the customs convention. The ATA Carnet also provides an internationally accepted guarantee for possible customs duty and import taxes levied on the imported goods.
The ATA Carnet does not replace other documents or authorisations that might be needed regarding restrictions on import or export, for example import licences for firearms or health certificates. ATA Carnets are granted upon application by chambers of commerce in each of the contracting countries. In Finland, ATA Carnets are issued by the Central Chamber of Commerce.
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 (e.g. the EU) without importing them temporarily, 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 provide for goods transported under the ATA Carnet.
When Union goods are transported directly from a territory that is part of the fiscal territory to parts of the Union, which are not part of its fiscal territory, there is no need to use transit (e.g. from mainland Finland directly to the Åland Islands). An invoice or transport document can be used as an import or export declaration, when the Union goods cross the fiscal border within one Member State, for example from mainland Finland directly to the Åland Islands.
Moving Union goods
Using the transit procedure on Union goods between a special fiscal territory and another customs territory of the Union is only mandatory when the goods are intended to be transported from the fiscal territory to another country than the Member State where it originally arrives. In this case, the Union goods must be transited under a T2F transit procedure. For example, when Union goods are transported from the Åland Islands to Estonia via Finland.
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 goods are transported across the border of a fiscal territory to another Member State, then largely the same export and import formalities are adhered to as when goods are transported across EU's external border.
Moving Union goods in certain special situations
When Union goods are moved from a special fiscal territory to a country in the common transit area (Norway, Switzerland, Island, Liechtenstein, Turkey, North Macedonia, Serbia) or via such a country, then 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 have been part of intervention stocks
- repayment or revision of the import duties on the Union goods requires it.
Moving 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 country in the common transit area. For example, when non-Union goods are moved from the Åland Islands to mainland Finland.