Transit is a customs procedure that allows goods to be moved across international borders under customs control. A guarantee is required to secure all charges on the goods. There are three types of Transit:
- Union Transit - allows for the movement of goods within the customs territory of the European Union (EU).
- Common Transit - allows for the movement of goods between the Union, the Common Transit Countries (these are Iceland, Norway, Switzerland and Liechtenstein, Turkey, the former Yugoslav Republic of Macedonia and the Republic of Serbia) and between the Common Transit Countries themselves. (The combined territories of the Union, and the Common Transit Countries are known as the Common Transit Area).
- Transport Internationaux Routiers (TIR) - allows for the movement of goods internationally over one or more frontiers and where some portion of the journey between the start and end of the TIR operation is conducted by road.
An authorised consignor is a regular consignor of goods who is authorised by Revenue to carry out transit operations without presenting the goods at the customs office of departure.
You can make your application for authorised consignor electronically using the Customs Decision System (CDS).
An authorised consignee is an economic operator who is authorised by Revenue to receive goods entered for the transit procedure at his premises or other specified place without presenting the goods at the customs office of destination.
You can make your application for authorised consignee electronically using the Customs Decision System (CDS).
You can apply for approval as an authorised consignor or an authorised consignee, which allows you to complete the transit formalities at your own premises and communicate with Revenue electronically through the New Computerised Transit System (NCTS).
If you require further information, contact the Transit Unit.