Transit customs clearance is the set of declaration, monitoring and discharge procedures for moving goods that have not been released for free circulation, or cargo whose export formalities have been completed, without paying customs duties, under a guarantee and customs supervision, from one customs office to another or through one country to another. Its most common forms are national transit, common transit (T1/T2) and TIR.
Which movements does transit customs clearance cover?
Under Article 84 of Customs Law No. 4458 (4458 sayılı Gümrük Kanunu), customs offices allow four types of movement of goods under the transit procedure: from one foreign country to another, from a foreign country to Turkey, from Turkey to a foreign country and from one inland customs office to another. For example, a truck coming from Iran and leaving via Kapıkule falls into the first group, while a container arriving at Mersin Port to be imported at an inland customs office in Ankara falls into the fourth. The details of transit operations through Turkey are described in the entry transit transport through Turkey.
Which transit procedures are used?
| Procedure | Document or system | Scope |
|---|---|---|
| National transit | NCTS (TR or IR code) | Movements that start and end within Turkey |
| Common transit | NCTS (T1, T2) | Between the EU and the 11 common transit countries |
| TIR | TIR carnet | 78 contracting parties; Russia, Iran, Central Asia |
| Other | ATA carnet, CIM rail consignment note, manifest | Temporary import goods, rail, air and sea |
The legal framework of common transit is explained in the entry Common Transit Convention, and the most frequently used declaration type in the entry T1 document. For operations carried out by road under TIR, see the entry transit TIR transport.
How does the procedure work step by step?
- Declaration: The principal or their representative lodges the transit declaration or presents the TIR carnet to the customs office of departure.
- Guarantee: A guarantee is provided for the duties and taxes that may arise along the way. The law grants exemptions for certain air, rail, sea and pipeline transport.
- Seal and time limit: Customs seals the vehicle or packages and sets the route and transit time limit.
- Transport: Unless there is suspicion or a tip-off, the goods travel to their destination without inspection (Art. 88).
- Arrival: The goods are presented to the customs office of destination and the seals are checked.
- Discharge: The office of departure discharges the procedure and the guarantee is released. The goods are then placed under import, customs warehousing or another procedure.
Who carries it out, and who is responsible?
The person who lodges the transit declaration in their own name, or in whose name it is lodged, is the "principal" and is financially liable for presenting the goods at destination within the time limit and unaltered. The declaration is usually prepared by a customs broker. The carrier must keep to the route and time limit; companies with authorised consignor and authorised consignee status can carry out formalities at their own premises without taking the goods to the customs office.
How is transit closed in Germany?
The procedure, known in German as "Transitabfertigung" or "Versandverfahren", follows the same logic. A truck leaving Turkey under T1 passes through registration at the office of transit at its first point of entry into the EU, for example at Kapitan Andreevo in Bulgaria. In Germany, the goods are presented to the inland customs office named as the office of destination or at the premises of an authorised consignee. German customs runs its NCTS application through the transit module of the ATLAS system (ATLAS-Versand). Once transit is closed, the goods are released for free circulation with a separate import declaration; transit and import clearance are two separate steps.
Common mistakes
- Selecting an office of destination different from where the goods will actually be unloaded
- An insufficient guarantee amount for sensitive goods
- Failing to notify customs of a change of route or vehicle
- Expecting the guarantee to be returned without checking that the transit has been closed
How does Voltim Global support you?
Under transit customs clearance, Voltim Global handles transit declarations and TIR carnet formalities through contracted customs brokers, and under bonded and transit transport it coordinates the T1 arrangement, guarantee and documentation.