Transit is a procedure which allows suspension of duty and tax obligations on goods imported into the European Union for the duration of the transit. There are two types of common transit procedures, namely T1 procedure and T2 procedure. They are documents which fulfil two functions, guarantee function and customs function.
T1 – EXTERNAL TRANSIT PROCEDURE
It is an external transit procedure employed in all classifications of goods concerning transit of non-EU goods and EU goods exported to third-countries. T1 should be ‘closed off’ which means the goods are to be admitted to marketing and at the same time pay fees or employ another customs procedure.
Documents required for the execution of T1 external transit procedure.
• invoice or pro forma invoice,
• specifications or packing list,
• transport document (CMR),
• other documents depending on the specifications of the imported goods e.g. health checks, veterinary checks, etc.
PKS International CARGO S.A. customs agencies providing these services are located in:
Bezledy, Biała Podlaska, Białystok, Bobrowniki, Dorohusk, Gdynia, Hrebenne, Hrubieszów, Konin, Korczowa, Koroszczyn, Kuźnica, Małaszewicze, Medyka, Opole, Przemyśl, Siemianówka, Żarska Wieś.
T2 – INTERNAL UNION TRANSIT PROCEDURE
The transit procedure used in the event of transporting EU goods between countries within the customs territory of the European Union through the territory of a third-country.