What is the Transit System?

The Transit System is a facility available to operators that allows the movement of goods across international borders under customs control while ensuring that any charges due on those goods in their country of destination are secured.

pdfPN 1187 – Transit (including TIR) and Status (PDF, 135KB)

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How many types of Transit are in place?

There are three types of Transit:

  1. Union Transit: allows for the movement of goods within the customs territory of the Union,
  2. Common Transit: allows for the movement of goods:
    between the Union, the Common Transit Countries (i.e. Iceland, Norway, Switzerland and Liechtenstein, Turkey, the former Yugoslav Republic of Macedonia and the Republic of Serbia) and
    between the Common Transit Countries themselves;
    The combined territories of the Union, and the Common Transit Countries are known as the Common Transit Area and
  3. TIR: (Transport Internationaux Routiers) allows for the movement of goods internationally over one or more frontiers and where some portion of the journey between the start and end of the TIR operation is conducted by road.

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What is the New Computerised Transit System (NCTS)?

The New Computerised Transit System (NCTS) provides for the input and processing of the transit declaration by electronic means that provides better management and control of Union and Common Transit by:

  1. increasing efficiency & effectiveness of transit procedures
  2. improving the prevention & detection of fraud
  3. accelerating transactions & offer security for them

Further information on NCTS

All the Member States of the Union and the Common Transit countries use NCTS.

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Who is responsible for Transit operations?

The key personnel responsible for Transit operations are the Holder of the Procedure and the Guarantor.

Each Transit Operation is carried out by a person, known as the Holder of the Procedure, who is responsible for the production of the goods (with seals intact where appropriate) and the Transit Declaration at the Office of Destination within the prescribed time limit. The Holder of the Procedure is also responsible for payment of duties and other charges which may become due in the event of an irregularity occurring.

A Guarantor may be an individual or firm or other body that is eligible to contract as a legal third person (normally a Bank or an Insurance Company). Guarantors must be normally resident or established in the Union and approved by the competent authorities of the Member State in which the guarantee is provided (in the case of Ireland, the Department of Enterprise, Trade and Innovation). The Guarantor is responsible for payment of duties and other charges to which the Holder of the Procedure has become liable as a result of any irregularity concerning the Transit Declaration.

The Guarantor and the Holder of the Procedure must not be the same person.

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What financial security is needed for Transit operations?

Each Transit operation must be covered by a Guarantee amount being in place by the Holder of the Procedure at the time of completing the transit declaration and must be sufficient to cover all duty/charges in case of an irregularity occurring.

A Comprehensive Guarantee covers a number of transit operations carried out by a Holder of the Procedure subject to certain limits and within the conditions of the guarantee as determined by the Office of Guarantee and an Individual Guarantee covers the amount of duty and other charges on the goods in one single Transit operation.

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What are Simplified Transit Procedures?

In certain circumstances (and subject to certain conditions) traders can use Simplified Transit Procedures where if approved as Authorised Consignors or Authorised Consignees they can have transit formalities completed at their own premises by communicating with Revenue through NCTS.

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What is an Authorised Consignor?

An authorised consignor is a regular consignor of goods who may be authorised by Revenue to issue and authenticate transit documents without having to present them to Customs at the time of export/dispatch.

pdfAuthorised Consignor Application Form (PDF, 564KB)

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What is an Authorised Consignee?

An authorised consignee is a trader who may be authorised by Revenue to move goods which arrive under the Transit System to his own premises without first presenting them to Customs at the Office of Destination.

pdfAuthorised Consignee Application Form (PDF, 577KB)

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What is T.I.R. ?

TIR is a system set up under the TIR Convention 1975 to facilitate the movement of goods under customs seal, in approved vehicles or containers, in international trade while effectively protecting the revenue of each State through which such goods are carried. It is a condition of the system that some portion of the journey between the beginning and end of the TIR operation must be made by road.

Contact Details

Transit Unit
Customs Division
St. Conlons Road
Co. Tipperary

Phone: 00 353 67 63440

Fax: 00 353 67 44126


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