Essential knowledge for smooth Customs Transit Procedure

Customs transit allows goods to move through countries without full customs clearance at each border, temporarily exempted from duties and taxes. Understanding three critical elements ensures smooth customs transit operations.

Why Shipment Value Matters

Guarantee Calculation The customs guarantee is calculated based on shipment value plus potential duties (0-50%) and taxes (10-27%). A €50,000 pharmaceutical shipment typically requires a €65,000-€75,000 guarantee for customs transit procedure.

Key Implications:

• Higher values attract more customs scrutiny
• If transit isn’t properly discharged, you’re liable for full duties/taxes based on declared value
• Undervaluing is illegal and risks penalties and fines
• Always declare true commercial value—even for samples or internal transfers

Why Trucks Under Customs Transit Are Sealed

Purpose of Sealing: Customs seals (ISO/PAS 17712 standard) provide tamper-evident cargo protection. They verify that no goods were added, removed, or substituted between departure and destination.

Critical for:

• High-value cargo (pharmaceuticals, electronics)
• Regulated goods (medical devices, controlled substances)
• Preventing revenue loss from duty evasion

If a Seal Breaks:

• Notify local customs authorities immediately
• Document the change in writing
• Document reason for breakage
• Record both old and new seal numbers

Consequences of unreported tampering: Detention, full inspection, immediate duty payment, penalties, potential criminal investigation.

Pre-Transit Checklist

Documentation:

• Accurate goods description (avoid vague terms like “samples”)
• Correct HS/tariff codes
• True value declaration
• All seal numbers matching across documents
• Commercial invoice + packing list + CMR
• Required certificates (GDP for pharma, ADR for dangerous goods)
• Make sure the vehicle is certified by customs for being sealed

Guarantee:

• Sufficient for full duty/tax liability
• Valid in all transit countries
• Not expired
• Properly referenced in declaration

Vehicle & Sealing:

• Truck can be properly sealed
• Seal applied to all access points
• Seal numbers recorded on all documents
• For pharma: temperature control operational, GDP documentation complete

Common Mistakes to Avoid:

• Undervaluing shipments to reduce guarantee costs
• Vague goods descriptions
• Seal number discrepancies between documents
• Expired or insufficient guarantees
• Missing or incorrect HS codes
• Inproper vehicle

How A2 Cargo Helps

As an AEO-certified customs broker with 30 years of experience, we handle:

• Transit declaration preparation and submission
• Guarantee arrangement (often waived for our AEO status)
• Documentation verification
• Real-time NCTS tracking
• 24/7 support for transit issues
• GDP-compliant pharmaceutical transit
• Temperature-controlled transport expertise

AEO Benefits: Reduced guarantees, fewer inspections, faster processing, priority treatment.

Need customs transit support? Contact A2 Cargo‘s expert customs team.

A2 Cargo – Where pharmaceutical expertise meets logistics precision

Disclaimer: This guide provides general information. Specific requirements vary by country and goods type. Always consult with a licensed customs broker for your shipment needs.