What are transits?
Transit is a customs regime which usefulness lies in allowing the movement of goods in various customs territories under a regime of suspension of taxes and duties such as, for example, goods from the United Kingdom to Spain, which have to cross the French border with a T1 document to the chosen point of the Spanish customs. In this way, the payment of duties and taxes is made in Spain.
It is necessary to identify whether the products are of animal or vegetable origin, as the T1 does not exempt the sanitary or phytosanitary controls from being carried out at the first point of entry into the Union, in the case described above, in France.
This customs regime is also used to export or import goods to other countries that form the European Free Trade Association (EFTA): Switzerland, Norway, Iceland and Liechtenstein.
One of the aspects that must be taken into account in order to be able to issue this type of document is the obligation of the existence of an individual guarantee for a single operation, or a global guarantee authorization for several joint operations. It is a kind of endorsement which purpose is to ensure the payment of the customs duties existing in the operation.
The holder of the guarantee may be the operator himself or, in the case of indirect representation, the declarant. This last one will also be the debtor of the guarantee.