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Transit of goods T1
Transit of goods is a customs procedure, which allows to transport of cargo across the border or country territory without need to pay customs duties, excice taxes, VAT and other fees that are due when the goods are released for free circulation.
The main purpose of the transit is to secure duties and taxes amount while the goods are transported from point A to point B.
In simply words, a cargo under transit procedure – is a commodity that moves through the territory of a country or community under customs seal, set up at the point of loading, at the border or at customs office.
01.10.2022 Ukraine acceded to the Convention of a Common Transit Procedure and the SAD Convention. This means, that between Ukraine and and other parties of the Convention (currently European Union, Switzerland, Norway, Iceland, Turkey, North Macedonia, Serbia and the United Kingdom) it is possible to transport of goods in common transit procedure, i. e. T1 or T2 operations in NCTS system, if the transit security is valid in Ukraine.
Transit of goods, customs transit procedure, T1/T2 transit guarantees
Customs formalities related to cargo transit are initiated by submitting of customs declaration for the transit procedure. In road transport, sending an electronical customs declaration to NCTS system is mandatory: T1 for non-EU goods and T2 for EU-goods.
Documents, which should be provided to Customs Agency in order to prepare a T1/T2 declaration:
- CMR/SMGS/CIM waybill,
- Commercial invoice or pro-forma invoice;
- Printout of export declaration (MRN);
- Specification (Packing List);
- Certificate of origin;
- If additional certificates are required: veterinary or phytosanitary certificates and others.
TSL Silesia Customs Agencies provide the above services in all key commodity entry points to Poland and EU territory, among others in Hrubieszow, Dorohusk, Medyka, Malaszewicze, Gdynia, Gdansk, Szczecin and Swinoujscie.
Reload of goods in transit procedure
For our Clients, we offer T1 for rail and road transport (if transport is organized by TSL Silesia). We offer closing of T1 – in place of destination and in Polish seaports – in case of transit through Poland.
At transhipment points, where we have our branches of Customs Agency, we have the ability to reload goods in transit procedure. This procedure requires having the customs status of Approved Place and submitting a declaration to the Customs Office for reloading goods in transit. We have such a place in Slawkow and we organize and service such places for our Clients in locations that require it.
Considering that goods in customs transit have customs seals for each type of transport – every reloading of cargo in transit (breaking customs seals) – requires notification to the Customs Office. This notification handles our Customs Agencity. In case of situation with removing a customs seal, we can expect a customs authorities control or revision of reloading cargo.
It is important, that in case of reloading of cargo in transit from cars to wagons, and v.v. attension should be paid to the appropriate division of the cargo into the next means of transport. There is not such a possibility to share cargo from one car to couple of wagons. In case of reloading in relations car-wagon the most often used proportion is three cars to one wagon. After that kind of reloading the report is prepared, which includes information about exact locations of all parts of cargo (cargo from car X is in the wagon Y) and waybill is prepared – SMGS/CIM for wagon and CMR for car.
After the reloading, TSL Silesia Customs Agency reports end of work and present the documentation in Customs Office. Wagons or cars can leave the reloading terminal after the Customs Office will approve and release them.
For our Clients we also offer preparation of a Declaration of Temporary Storage (DSK) – at the seaports, at our temporary storage warehouses or at temporary storage warehouses of our partners. It allows for temporary storage of cargo that was not released to free circulation while waiting for transport (in T1 procedure) or customs clearance, withouth the need of paying customs duties (including excise, VAT). However, storage of goods in such warehouse requires covering the costs of storage within the space secured by the guarantee of the Customs Agency.
The goods transit procedure will take place between the customs offices of departure and destination, located – depending on the direction of transport – in Ukraine or in EU countries. Activities constituting the performance of customs duties resulting from the transit will be carried out by the entities before the customs authorities of the two mentioned administrations. Customs officers and institutions of Ukraine and the EU will be involved in handling transit declarations, including closing procedures.
Moreover, the entity which opens transit from/to the territory of Ukraine have to provide appropriate security of customs and tax duties, covering this are in their records. The Customs Agency making such a declaration should submit an application to its guarantor for the extension of the security conditions to the geographical area of Ukraine.
However, it should be emphasized that Ukraine’s commencement of the use of the solutions of the Common Transit Procedure, in addition to obvious benefits, e.g. reduction of documentation activities or shortening of transport time, will increase the risk of irregularities. Customs agencies making such declarations must take into account the possibility of errors related to the fledgling EU system in Ukraine. Constant contact with the Ukrainian side will be important in order to ensure the correctness of the notifications made by the partners.
In order to reduce irregularities, Ukraine must adapt its customs and tax system to the conditions of the EU. As of today, the Ukrainian Customs Agency is at the stage of preparation for joining the common EU customs and tax system and acquiring experience and knowledge from European colleagues.
The obvious and most important factor that increases the threat to the implementation of the transit procedure is primarily the dynamic war situation in Ukraine, and thus the changing front line. It will therefore be necessary to check each time whether a given Customs Office in Ukraine is not in a war zone and whether it is available as an office of departure, transit or destination. The current situation in Ukraine, also related to access to electricity and Internet connection, may also cause delays in the dates of closing or opening transits, which will be of considerable importance in connection with the freezing of the Agency’s security for the time of transport. It is therefore important to monitor the situation on an ongoing basis and to stay in contact with the Ukrainian partner as continuously as possible.
For 19 years we have been carrying out the transit of goods across Poland and other EU and Asian countries (China, India, Japan). We are partners of ArcelorMittal Kryvyi Rih, for which we carry out the transit of pig iron, rebars and other steel products.
In the shortest possible time after completing all legislative formalities, adjusting Ukrainian legislation and connecting Ukrainian customs offices and customs agencies of our partners, we will carry out the transit of goods to Ukraine under the best conditions and with the highest quality.
We invite you to cooperation!
- Daria Żmurda - Krakowska
- Commercial and Forwarding Director
- mob. +48 664 787 417
- tel. +48 32 282 90 62 ext. 20
- d.zmurda@tsl-silesia.com.pl
- Wiktoria Turłajewa
- Marketing Manager
- mob. +48 608 675 834
- tel. +48 32 282 90 62 ext.21
- v.turlaieva@tsl-silesia.com.pl