To holders of transit procedure

The holder of the transit procedure is the person who organizes the transit of goods from the customs office of departure to the customs office of destination.

The transit operation is a facilitation accepted by the customs authority, which can be used by economic operators to move the goods across borders or through territories without the payment of duties and taxes which would otherwise be chargeable on the importation or exportation of goods. The duty-free transportation of non-Union goods in the territory of the EU Member States is possible under the external Union transit procedure.

A transit declaration shall be accepted at the customs office of departure for the goods to be placed under the transit procedure. The goods under the transit procedure shall be presented at the customs office of destination in order to discharge the transit procedure.  The holder of the transit procedure shall be liable for the payment of any duties and other charges in the event of an irregularity.

Rules and procedures for the holder of the transit procedure are set out in the Union Customs Code, the implementing provisions of the Union Customs Code, the Convention on a common transit procedure, Customs Act and other legislation.

Guarantees

In order to ensure the payment of customs duties and other taxes in the case of a customs debt incurred in the course of the transit procedure, the holder of the transit procedure is required to provide a guarantee.  No guarantee is required from public authorities. The holder of the transit procedure shall provide a guarantee at the customs office of departure together with the goods and transit declaration.  To use a guarantee (except in the case of a deposit by bank card or bank transfer), the holder of the transit procedure has to register with the Estonian Tax and Customs Board.

The guarantee may be deposited into the Estonian Tax and Customs Board’s guarantee account, or it may be provided by a guarantor.  The guarantor may be a natural or legal person approved by the customs authority. The same person cannot be a guarantor and the holder of the transit procedure.

The guarantee may be an individual guarantee that secures one transit operation, or a comprehensive guarantee that covers a number of transit operations.

The guarantor’s undertaking form presented to the customs authority is accepted as a comprehensive guarantee. In order to be entitled to use the comprehensive guarantee, a written application and a calculation of the reference amount must be submitted to the Estonian  Tax and Customs Board. 

The right to use the comprehensive guarantee shall be granted, if:

  • you regularly use the transit procedure and you are able to fulfil your obligations in respect of this procedure;

  • you have not had repeated serious infringements of customs legislation.

As an individual guarantee, the Estonian Tax and Customs Board accepts:

  • a deposit by bank card or bank transfer into the Estonian Tax and Customs Board’s account (a cash deposit is not possible);

  • the proof of a guarantor’s undertaking that covers one transit movement from the customs office of departure indicated on the guarantee document to the intended customs office of destination;

  • the voucher issued by the guarantor.

    The deposit of an individual guarantee is returned to the bank account of the holder of the transit procedure when the transit procedure has been duly discharged. Transfer costs shall be borne by the holder of the transit procedure. The holder of the transit procedure is released from their obligation in respect of the transit movement when the customs office of departure has received a confirming electronic notification from the customs office of destination. 

NCTS

The transit procedure from the start of a transit operation to the termination of the procedure must be carried out electronically. All economic operators engaged in transit operations in the Republic of Estonia can use the electronic system NCTS for the transmission of transit declarations.

For the electronic transmission of transit declarations via the NCTS, it is necessary to create a user account and access rights beforehand according to the instructions given on the e-MTA page. The legal representative of a company can authorize users in the e-MTA or at any service bureau of the Estonian Tax and Customs Board.  Sample applications and authorisation documents needed for applying for user rights at the service bureaus can be found on our website.

Holders of the transit procedure registered abroad also have the possibility to transmit transit declarations electronically at border customs offices via the Internet: Transmission of transit declarations for unauthenticated persons.

Rights of the holder of the transit procedure

The holder of the transit procedure shall be entitled to:

  • apply for the authorisation to use a guarantee with a reduced amount or to have a guarantee waiver, provided that:

    • you have carried out regular transit operations during the last 12 calendar months;
    • you have good financial standing, which enables you to fulfil your commitments;
    • you will submit the transit declaration to us electronically, having entered into a written agreement with us in advance;
    • you apply high security standards to transit operations (e.g. using dedicated equipment to locate goods);
    • you work closely with customs authorities.
  • act as the holder of the transit procedure in the customs territory of the European Union and the Contracting Parties to the Convention on a common transit procedure, if the guarantee is valid there;

  • not provide a guarantee where the amount of duty resulting from a customs debt does not exceed EUR 500 per shipment;

  • end the transit operation at another customs office not indicated on the transit declaration;

  • lodge the transit declaration on a paper document if the interruption of the information system exceeds 30 minutes;

  • get back the receipt you have filled in (TC 11) from the customs authority;

  • in justified cases, ask for a time limit for the extended transit operation;

  • revoke the authorisation of the person indicated on the comprehensive guarantee certificate at any time.

     

Rights and obligations of the Estonian Tax and Customs Board

The Estonian Tax and Customs Board has the following rights and obligations:

  • to compile a written decision on not granting the right to security within a maximum of 120 calendar days;

  • to issue one or more comprehensive guarantee or guarantee waiver certificates where the customs authority has authorised the use of the comprehensive guarantee or guarantee waiver;

  • on a regular basis, to verify the adequacy of the amount of the comprehensive guarantee provided;

  • to issue a claim for a guarantee in the event of an individual guarantee deposit;

  • to issue a claim for an additional guarantee where the guarantee amount is not sufficient;

  • to require that consignments dispatched as a consolidated load be covered by a single transit declaration;

  • in order to monitor the correct implementation of the customs procedure, to keep the transit declaration under supervision after the end of the transit operation until the transit procedure has been discharged.

Obligations of the holder of the transit procedure

The holder of the transit procedure has the following obligations:

  • at the customs office of departure, when starting a transit operation, to present:

    • a guarantee;
    • the commercial means of transport used for the transit movement;
    • the goods in transit;
    • the customs declarations required for the transit and documents accompanying the goods;
    • a representative’s identity document.
  • to securely deliver the goods in transit from the office of departure to the office of destination within the time limit set;

  • to submit a report on the use of the reference amount for a period set by the customs authority in the case of the provision of a comprehensive guarantee or guarantee waiver;

  • to return the comprehensive guarantee certificate or guarantee waiver certificate to the Estonian Tax and Customs Board at the end of the period of validity within 30 calendar days of the date of expiry;

  • to pay the amount of duty resulting from the customs debt when a customs debt is incurred.

Additional information


Further information can be obtained from customs information:

06.01.2020