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Some transit guarantees
The transit procedure represents a risk-taking in terms of the management of own resources, in fact the goods can be, during transport, lost or stolen, which would imply the non-payment of the duties and taxes due. Thus, the transit regime is controlled by audits and the establishment of guarantees is compulsory.
– The legal guarantee
The holder of the procedure undertakes, by validating the transit declaration, to present the goods to customs intact at the office of destination, to respect the prescribed period, the economically justified itinerary and the identification measures taken by the customs authorities, as well as to constitute an appropriate guarantee (unless otherwise provided).
Beyond the holder of the procedure, a chain of responsibility is established, going from the carrier to the recipient.
– The physical guarantee
To avoid the risk of the goods being stolen in transit, the sealing of the means of transport is compulsory by default.
There are two types of seals, capacity (on the means of transport) or unitary (on packages, cardboard, pallet); as well as two types of seals, customs or special.
An exemption from sealing is possible.
– Financial guarantee
The financial guarantee is provided by the holder of the procedure and must cover the amount of duties and taxes involved, linked to transit.
Several types of financial guarantees are possible to cover transit operations.
- The isolated type guarantee, in cash, by surety, or by securities, is intended to cover a transit operation.
- The global type guarantee is a simplification making it possible to cover several transit operations.
Warranty waivers are granted either on a general basis or upon authorization.
