Transit Guarantee
Customs proceduresArt. 89–100 – Regulation (EU) No 952/2013 (UCC)
PL: Gwarancja tranzytowa | DE: Versandsicherheit (Bürgschaft)
Definition
A transit guarantee is a financial security required in the EU transit procedure (T1/T2) and common transit (Common Transit Convention). The guarantee covers potential customs duties and taxes that could arise if the transit procedure is not properly discharged (e.g. loss of cargo, substitution of goods). The guarantee is lodged by the principal at the office of departure.
Types include individual guarantees (for single operations) and comprehensive guarantees (covering multiple operations). AEO holders may benefit from reduced guarantee amounts (50% or 30% of reference amount). In NCTS, the guarantee is verified electronically before accepting the transit declaration.
Types include individual guarantees (for single operations) and comprehensive guarantees (covering multiple operations). AEO holders may benefit from reduced guarantee amounts (50% or 30% of reference amount). In NCTS, the guarantee is verified electronically before accepting the transit declaration.