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What is the transit system needed for?

The transit procedure makes it possible to transport goods under customs supervision.

• No payment of import duties at the border
• No waiting times at the border
• Customs clearance possible at the desired location.

NCTS Generally

In Germany, since 1 July 2005, the EU-Community/common transit procedures, which until then had been carried out with Single Administrative Documents T1 and T2, have been carried out with the New digitalized Transit System (NCTS) as the standard procedure.

Since 1 October 2005, written transit declarations using the Single Administrative Document have only been permitted in exceptional cases in accordance with Article 353 (2) of the Customs Code Implementing Regulation (ZK-DVO) or Article 22 of Annex I of the EEC/EFTA Agreement.

All 27 EU member states as well as the EFTA countries Switzerland (including Liechtenstein) and Norway participate in the NCTS.

In order to participate in NCTS, the requirements for ATLAS participant entry must be met, for example the use of certified participant software.

Objectives of customs transit procedures

• Transport of goods under customs supervision
• without levying import duties
• Facilitation/simplification of formalities at the external borders
• Goods can be cleared close to the destination

In the transit procedure, goods can be transported by truck, plane, train, ship or pipeline.

A distinction is made between

• EU-Community transit = between two points in the EU (also via a third country)
• Common transit procedure = for shipments to or from EFTA or VISEGRAD countries
• International transit agreements = e.g. TIR

Advantages of the NCTS

NCTS provides a high-performance service for the economy. There are no waiting times at the customs offices, as the declaration is sent electronically by the principal to the office of departure. The transit procedures can be completed quickly at the point of departure. The acknowledgement of receipt does not have to be sent by post as before. The notification of the presentation of the goods at the office of destination and of the termination of the procedure shall be sent electronically to the office of departure. The security provided can then be released immediately without delay. The relatively high costs of paper-based filing are reduced, and the highest degree of transparency in the procedure is guaranteed. The advantage of the electronic transit declaration for the approved consignor is that the formalities required in the paper-based procedure are no longer necessary. The rational system will reduce processing times and improve communication and cooperation with other customs offices.

Procedure of the Community/Common transit procedure

• The principal submits the application for the transit procedure by submitting a transit document (e.g. T1 or T2) electronically via the Atlas system.
• Presentation of the goods at the customs office of departure.
• A customs inspection may be carried out at the expense and risk of the principal and the customs report will be entered in the transit document
• Identity assurance by the customs office of departure. This is to ensure that the goods unloaded at the EU border are also cleared through customs at the point of destination and that no manipulation is possible on the intra-European transport.

Types of identity assurance

• Room closure – customs seal acknowledgment for means of transport must be available
• Package closure – only partially if the contents are the same
• Description – samples, illustrations, commercial invoice, chassis number
• Customs guarding or escort

In addition, the principal must provide security in the amount of the expected import duties.

The following options are available.

• Depositing cash or securities
• Provision of a guarantee
• Joint guarantee – guarantee for several proceedings, the amount of the guarantee is determined by the HZA
• Individual guarantee – guarantee for proceedings
• Lump-sum guarantee – guarantee lines, regardless of who is the principal

The office of departure determines the deadline for presentation, which is usually 7 days in the case of a Community/common transit procedure.

• Transport to the point of destination in bound customs traffic (goods are still uncleared)
• unaltered and timely presentation at the office of destination, unless the addressee is an approved consignee.
• Completion of the shipping document, e.g. the release for free circulation
• Release of the deposited security

You can avoid this effort. You can use the time more effectively and concentrate on your core business.

Feel free to call us and we will take care of your customs matters.

Die Zollagentur GmbH
Bremer Straße 122
49179 Ostercappeln-Haaren
Phone: +49 (0) 5473 959234-0