Customs transit is a customs procedure used to facilitate the movement of goods between two points of a customs territory, via another customs territory, or between two or more different customs territories under customs control.
Since 1. April 2004 the transit procedure has to be conducted obligatory in NCTS (New Computerised Transit System). Its legal provisions are summarised in the Austrian working guidelines ZK-0910 and ZK-0917.
The core elements of NCTS are
- Augmentation of the performance and efficiency of the transit procedure
- Better prevention and discovery of fraud
- Acceleration and better coverage of steps made in the frame of a transit procedure
This procedure is used for the movement of goods between the 27 EU Member States and the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland). It is based on the Convention of 20 May 1987 on a common transit procedure. The rules are effectively identical to those of Community transit.
This procedure is used for customs transit operations between the EU Member States (and Andorra and San Marino) and is in general applicable to the movement of non-Community goods for which customs duties and other charges at import are at stake, and of Community goods, which, between their point of departure and point of destination in the EU, have to pass through the territory of a third country.
The rules are set out in the Community Customs Code.
The TIR-procedure – summarised in the Austrian working guidelines ZK-0911 - can only be used in the European Community where the movement either starts or ends in a third country, or where the goods move between two or more EU Member States via the territory of a third country.
The Carnet-TIR, that is an international arranged customs document in the form of a carnet and used for transboundary movements on the road, can be obtained at the AISÖ (Arbeitsgemeinschaft Internationaler Straßenverkehrsunternehmer Österreichs).
The Carnet-TIR provides a financial guarantee for the payment of the suspended duties and taxes of the transported goods. The guarantee system is managed by an international organisation, which is currently the International Road Transport Union (IRU).
Due to a change in the legislation of the EU the TIR-procedure has to be operated electronically via NCTS – see also NCTS TIR.
NCTS-TIR (since 1. January 2009)
With the entry into force of the COMMISSION REGULATION (EC) No 1192/2008 of 17 November 2008 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code NCTS - TIR has to be used obligatory within the EU since 1. January 2009.
From this date on the Carnet-TIR data has to be submitted elelctronically to the respective customs office of departure or destination.
In Austria the TIR-holder has 2 options to communicate electronically with Austrian customs:
- via e-zoll software (see also "e-zoll")
- via a freight forwarder, who accomplishes the requirements to send electronic messages
The paper Carnet TIR will remain the legally binding customs document, because due to the TIR Convention the Carnet TIR is also the document to proof the existence of the guarantee.
Furthermore the electronic obligation for TIR, so NCTS-TIR, is only applicable in the EU. The paper Carnet TIR remains the reference document in third countries.