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Traffic Manual

VIII.2.2.4. Debt incurred in connection with the transit regime

The provisions applicable to the common or Union transit procedure shall not cover events giving rise to debt and recovery that do not occur within the framework of the transit procedure, even if they appear to be "related to" a transit operation. This type of debt will arise, for example:

  • following a customs declaration under which a debt is payable when the goods are imported or when a transit procedure (e.g. release for free circulation) is terminated; or
  • as a result of illegal introduction (p. e.g., smuggling) of goods to which import duties apply to the country:
  1. without a transit declaration ("failure to declare"); or
  2. under a transit declaration that includes a quantity of goods greater than that declared and without having been included in the transit procedure.

The situation described in letter b) will not, in principle, have any effect on the completion of the transit procedure in question.

However, when any of these "transit-related" situations arise, resulting in a customs debt, the authorities that discovered the situation must notify the competent authorities of the country of departure of all measures taken. This is intended to enable the competent authority of the country of departure to detect possible irregularities in the goods that were to be included in the transit regime.