{
  "url": "https://openlegislation.uk/eu-decision-1977-415/annex/annex-E.1",
  "json_url": "https://openlegislation.uk/eu-decision-1977-415/annex/annex-E.1.json",
  "legislation": "eudn/1977/415",
  "legislation_title": "Council Decision of 3 June 1977 accepting on behalf of the Community several Annexes to the International Convention on the simplification and harmonization of customs procedures (77/415/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1977-415",
  "path": "annex/annex/E.1",
  "kind": "appendix",
  "number": "ANNEX E.1",
  "heading": "ANNEX CONCERNING CUSTOMS TRANSIT",
  "text": "Introduction\nFor a variety of reasons it is frequently necessary for goods which are potentially liable to import or export duties and taxes to move from one customs office to another.\nThe legislation of most countries contains provisions under which such movements may take place without payment of the import or export duties and taxes, the goods being transported under customs control to ensure compliance with the requirements laid down. The procedure under which such movements are made is termed ‘customs transit’.\nTo facilitate the international transport of goods which have to pass through a number of customs territories arrangements have been made under international agreements for the States concerned to apply standard procedures for the treatment of goods carried in customs transit through their territories.\nThis Annex relates to both national and international customs transit. It does not apply to goods carried by post or in travellers' baggage.\nDefinitions\nFor the purposes of this Annex:\n(a) the term ‘customs transit’ means the customs procedure under which goods arc transported under customs control from one customs office to another;\n(b) the term ‘customs transit operation’ means the transport of goods from an office of departure to an office of destination under customs transit;\n(c) the term ‘office of loading’ means any customs office under whose authority certain preliminary measures are taken to facilitate commencement of a customs transit operation at an office of departure;\n(d) the term ‘office of departure’ means any customs office at which a customs transit operation commences;\n(e) the term ‘office en route’ means any customs office where goods are imported or exported in the course of a customs transit operation;\n(f) the term ‘office of destination’ means any customs office at which a customs transit operation is terminated;\n(g) the term ‘goods declaration’ means a statement made in the form prescribed by the customs by which the persons interested indicate the customs procedure to be applied to the goods and furnish the particulars which the customs require to be declared for the application of that procedure;\n(h) the term ‘declarant’ means the person who signs a goods declaration or in whose name it is signed;\n(ij) the term ‘transport unit’ means:\n(i) containers having an internal volume of one cubic metre or more,\n(ii) road vehicles, including trailers and semi-trailers,\n(iii) railway wagons, and\n(iv) lighters, barges and other vessels suitable for use on inland waterways;\n(k) the term ‘import and export duties and taxes’ means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation or exportation of goods but not including fees and charges which are limited in amount to the approximate cost of services rendered;\n(l) the term ‘customs control’ means measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcing;\n(m) the term ‘security’ means that which ensures to the satisfaction of the customs, that an obligation to the customs will be fulfilled. Security is described as ‘general’ when it ensures that the obligations arising from several operations will be fulfilled;\n(n) the term ‘person’ means both natural and legal persons, unless the context otherwise requires.\nPrinciples\n1.\nStandard\nCustoms transit shall be governed by the provisions of this Annex.\n2.\nStandard\nNational legislation shall specify the conditions to be fulfilled and the formalities to be accomplished for the purposes of customs transit.\nScope\n3.\nStandard\nThe customs authorities shall allow goods to be transported under customs transit in their territory:\n(a) from an office of entry to an office of exit;\n(b) from an office of entry to an inland customs office;\n(c) from an inland customs office to an office of exit;\n(d) from one inland customs office to another inland customs office.\nNote 1\nCustoms transit movements as described in (a) to (c) above are termed ‘international customs transit’ when they take place as part of a single customs transit operation during which one or more frontiers are crossed in accordance with a bilateral or multilateral agreement.\nNote 2\nThe following expressions may be used to describe the customs transit movements referred to above:\n(a) through transit (office of entry to office of exit);\n(b) inward transit (office of entry to inland customs office);\n(c) outward transit (inland customs office to office of exit);\n(d) interior transit (one inland customs office to another).\n4.\nStandard\nGoods being carried under customs transit shall not be subject to the payment of import or export duties and taxes provided the conditions laid down by the customs authorities are complied with.\n5.\nRecommended practice\nAny person having the right to dispose of the goods, for example the owner, the carrier, the forwarding agent, the consignee or an authorized agent approved by the customs should be entitled to declare the goods for customs transit.\nNote\nThe customs authorities may require the declarant to establish his right to dispose of the goods.\n6.\nStandard\nThe declarant shall be responsible to the customs authorities for compliance with the obligations incurred under customs transit; in particular he shall ensure that the goods are produced intact at the office of destination in accordance with the conditions imposed by those customs authorities.\nGeneral provisions\n7.\nStandard\nThe customs authorities shall designate the customs offices which are competent to perform the functions laid down for the purposes of customs transit.\n8.\nRecommended practice\nWhere corresponding customs offices are located on a common frontier, the customs authorities of the two countries concerned should correlate the business hours and the competence of those offices for the purposes of customs transit.\n9.\nRecommended practice\nAt the request of the person concerned, and for reasons deemed valid by the customs authorities, the latter should, so far as administrative circumstances permit, perform the functions laid down for the purposes of customs transit outside the business hours and outside the premises of the customs office, it being understood that the expenses entailed may be charged to the person concerned.\n10.\nStandard\nPriority shall be given to the customs operations relating to live animals, perishable goods and other urgent consignments which are under customs transit and for which rapid transport is essential.\nFormalities at the office of departure\n(a)\nGoods declaration for customs transit\n11.\nStandard\nUnless this formality is waived by the customs authorities a written goods declaration for customs transit shall be presented at the office of departure.\nNote\nIn various countries simplified procedures exist under which certain customs formalities, including the presentation of a goods declaration, are waived. These procedures are applicable, for example, to goods carried by rail under cover of an international consignment note, and to goods moving only in the frontier zone.\n12.\nStandard\nGoods declaration forms for customs transit shall conform to the official model prescribed by the competent authorities.\nNote 1\nThe declarant is normally required to declare the following items:\nname and address of consignor,\nname and address of declarant,\nname and postal address of consignee,\nmode of transport,\nidentification of means of transport,\nseals, etc. affixed,\nplace of loading,\noffice of destination,\ntransport unit (type, identification No),\nmarks, numbers, number and kind of packages,\ndescription of goods,\ngross weight per consignment in kilograms,\nlist of documents attached.,\nplace, date and signature of declarant.\nNote 2\nWhen they are considering revision of present forms or preparation of new forms for goods declarations for customs transit, the competent authorities may base their forms on the model in Appendix I to this Annex having regard to the notes in Appendix II. The model is intended as a basis for the designing of customs transit declaration forms to be used in customs transit procedures where other forms have not been prescribed by bilateral or multilateral agreements. The model has been designed to be used for national customs transit operations but can also be used for international customs transit operations.\n13.\nRecommended practice\nAny commercial or transport document setting out clearly the necessary particulars should be accepted as the descriptive part of the goods declaration for customs transit.\n(b)\nSecurity\n14.\nStandard\nThe form in which security is to be provided for the purposes of customs transit shall be laid down in national legislation or determined by the customs authorities in accordance with national legislation.\n15.\nRecommended practice\nThe choice between the various acceptable forms of security should be left to the declarant.\n16.\nStandard\nThe customs authorities shall determine the amount in which security is to be provided for the customs transit operation.\n17.\nStandard\nWhen security is required to ensure that the obligations arising from several customs transit operations will be fulfilled, the customs authorities shall accept a general security.\n18.\nRecommended practice\nThe amount of any security should be set as low as possible having regard to the import or export duties and taxes potentially chargeable.\n(c)\nExamination and identification of consignments\n19.\nRecommended practice\nWhere the customs authorities exercise their right to examine goods declared for customs transit, they should limit the extent of the examination to that deemed necessary to ensure compliance with the laws and regulations which the customs are responsible for enforcing.\n20.\nStandard\nThe customs authorities at the office of departure shall take all necessary action to enable the office of destination to identify the consignment and to detect any unauthorized interference.\n21.\nStandard\nWhen a consignment is conveyed in a transport unit, customs seals shall be affixed to the transport unit itself provided that the transport unit is so constructed and equipped that:\n(a) customs seals can be simply and effectively affixed to it;\n(b) no goods can be removed from or introduced into, the sealed part of the transport unit without leaving visible traces of tampering or without breaking the customs seal;\n(c) it contains no concealed spaces where goods may be hidden;\n(d) all spaces capable of holding goods are readily accessible for customs inspection.\nSuch transport units shall also have been approved for the transport of goods under customs seal.\nNote 1\nTransport units are approved for the transport of goods under customs seal pursuant to various international agreements such as the Customs Convention on containers, done at Geneva on 18 May 1956, the Customs Convention on the international transport of goods under cover of TIR carnets, done at Geneva on 15 January 1959, the Unite technique des chemins de fer, concluded at Berne in May 1886, 1960 edition, and the regulations (21 November 1963 version) of the Central Rhine Commission concerning the sealing of Rhine navigation vessels. The may he approved in the future pursuant to agreements which may supersede the foregoing. Additional arrangements for approval may be made by countries by bilateral or multilateral agreement for transport units to be used for the purposes of customs transit solely in their territories, for example in respect of containers which have an internal volume of less than one cubic metre but which in all other respects qualify for customs treatment as containers.\nNote\nIn certain circumstances customs authorities may decide to seal transport units which have not been approved for the transport of goods under customs seal when they are satisfied that the units, when sealed, are sufficiently secure.\n22.\nStandard\nWhen the consignment is conveyed in a transport unit which cannot be effectively sealed, identification shall be assured and unauthorized interference rendered readily detectable, either by affixing customs seals to individual packages, by affixing identification marks, by describing the goods, by reference to samples, plans, sketches or photographs attached to the goods declaration, by full examination of the goods and recording the results thereof on the goods declaration, or by customs escort.\nNote\nThe precise action which the customs authorities may decide to take when goods are to be transported in a transport unit which cannot be effectively sealed will depend upon the individual circumstances of each case, taking account of factors such as the nature of the goods and their packing, and the potential import or export duties and taxes involved.\n(d)\nAdditional control measures\n23.\nStandard\nOnly when they consider such a measure to be indispensable shall the customs authorities:\n(a) require goods to follow a prescribed itinerary; or\n(b) require goods to be transported under customs escort.\n24.\nRecommended practice\nWhen the customs authorities prescribe a time limit for the production of the goods at a specified customs office they should take account of the circumstances in which the customs transit operation will take place.\nCustoms seals and identification marks\n25.\nStandard\nCustoms seals and fastenings used in the application of customs transit shall fulfil the minimum requirements laid down in Appendix III to this Annex.\n26.\nRecommended practice\nCustoms seals and identification marks affixed by foreign customs authorities should be accepted for the purposes of the customs transit operation unless they are considered not to be sufficient or secure or the customs authorities proceed to an examination of the goods. When foreign customs seals and fastenings have been accepted in a customs territory they should be afforded the same legal protection in that territory as national seals and fastenings.\nTermination of customs transit\n27.\nStandard\nNational legislation shall not, in respect of the termination of a customs transit operation, require more than that the goods and the relevant goods declaration be presented at the office of destination within any time limit fixed, without the goods having undergone any change and without having been used, and with customs seals or identification marks intact.\nNote 1\nThe controls carried out for the purposes mentioned above by the office of destination may vary according to the circumstances of each individual customs transit operation. The customs authorities generally, however, satisfy themselves that any seals and fastenings or identification marks are intact, may verify that the transport unit, if any, is otherwise secure and may carry out either a summary or a detailed examination of the goods themselves. The examination of the goods may take place, for example, in connection with the placing of the goods under another customs procedure.\nNote 2\nNational legislation may provide that accidents and other unforeseen events en route affecting the customs transit operation be reported to, and verified by, the customs or other competent authorities closest to the scene of the accident or other event.\n28.\nStandard\nWhen it has been established to the satisfaction of the competent customs authorities that the person concerned has fulfilled his obligations, any security given shall be discharged without delay.\n29.\nRecommended practice\nFailure to follow a prescribed itinerary or to comply with a prescribed time limit should not entail the collection of any import or export duties potentially chargeable provided the customs authorities are satisfied that all other requirements have been met.\n30.\nStandard\nExemption from the payment of the import or export duties and taxes normally chargeable shall be granted when it is established to the satisfaction of the customs authorities that goods being transported under customs transit have been destroyed or irrecoverably lost by accident or by force majeure, or are short for reasons due to their nature.\nNote\nAs the customs authorities may require, remnants of such goods may be:\n(a) cleared for home use in their existing state as if they had been imported in that state; or\n(b) re-exported; or\n(c) abandoned free of all expenses to the revenue; or\n(d) destroyed or rendered commercially valueless under customs control without expense to the revenue;\nInternational agreements relating to customs transit\n31.\nRecommended practice\nContracting Parties should give careful consideration to the possibility of acceding to:\nthe Customs Convention on the international transit of goods (ITI Convention), Vienna, 7 June 1971,\nthe Customs Convention on the international transport of goods under cover of TIR carnets (TIR Convention), Geneva, 15 January 1959,\nthe Customs Convention on the ATA carnet for the temporary admission of goods (ATA Convention), Brussels 6 December 1961,\nand of adhering to any international instruments that may supersede them.\nNote\nATA carnets can be accepted for the transit of goods under temporary admission which have to be conveyed to or from their destination under customs control, either in the country of temporary admission or through a country or countries between those of exportation and importation.\n32.\nRecommended practice\nContracting Parties which are not in a position to adhere to the international instruments enumerated in recommended practice 31 should, when drawing up bilateral or multilateral agreements with a view to setting up an international customs transit procedure, take account therein of standards and recommended practices 1 to 30 in the present Annex and, in addition, incorporate in the agreements the following specific provisions:\n(1) where goods are transported in a transport unit meeting the requirements set out in standard 21, and where the person concerned so requests and gives the assurance that the transport unit will, at a subsequent stage of the transport operation, be placed under a customs transit procedure requiring a customs seal, the customs authorities at the office of loading should:\nsatisfy themselves of the accuracy of the accompanying documents approved by the bilateral or multilateral agreement and describing the contents of the transport unit,\nseal the transport unit,\nrecord on the accompanying documents the name of the office of loading, details of the customs seals affixed and of the date of affixing.\n(2) when the goods are subsequently declared for customs transit, the customs authorities at the office of departure should, unless in exceptional circumstances they deem it necessary to examine the goods, accept the seals affixed by the office of loading and the accompanying documents referred to in (1) above;\n(3) common goods declaration forms for customs transit should be accepted in each customs territory involved; such forms should be based on the model shown in Appendix I to this Annex taking account of the notes contained in Appendix II;\n(4) security, where required, should be given and accepted in the form of a guarantee valid and enforceable in each customs territory involved, evidence of the existence of such guarantee being provided either by the goods declaration form for customs transit or by another document;\n(5) without prejudice to their right to examine the goods, the customs authorities should, as a rule, limit the extent of the formalities to be carried out at offices en route to the following:\nat offices where goods are imported into the customs territory the customs authorities should satisfy themselves that the goods declaration is in order, that any customs seals and fastenings or identification marks previously affixed are intact and, where appropriate, that the transport unit is secure, and that, where required, a guarantee is in force; they should then endorse the goods declaration accordingly,\nat offices where goods leave the customs territory, the customs authorities should satisfy themselves that any customs seals and fastenings or identification marks are intact and, where necessary, that the transport unit is secure; they should then endorse the goods declaration accordingly;\n(6) when an office en route removes a customs seal or identification mark, for example, in order to examine the goods, it should record details of the new customs seals or identification marks on the goods declaration accompanying the goods;\n(7) formalities at offices en route should be further reduced, or completely abolished, the discharge of the obligations incurred under customs transit being given by the competent authorities in respect of the entire customs transit operation;\n(8) arrangements should be made for measures of mutual assistance between the customs administrations of the countries concerned with regard to verification of the accuracy of the documents describing goods transported under customs transit and of the authenticity of customs seals.\nInformation concerning customs transit\n33.\nStandard\nThe customs authorities shall ensure that all relevant information concerning customs transit is readily available to any person interested.",
  "extent": "E+W+S+N.I.",
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  "version": "current",
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    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1977/415/annex/annex/E.1",
    "retrieved_at": "2026-11-01T15:21:05.296166+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}