Information and services website for entrepreneurs

Obtain a status of authorised consignor in Union transit

Do you want to declare goods to Union transit by yourself without presenting them in the customs-tax office? You need to obtain a status of authorised consignor. Below you can find out how to do it.

How to proceed

This procedure can be completed:

  • at an office
  • by post
  • electronically

What you should know and who can use this service

An authorised consignor is entrepreneur who has authorisation to carry out transit operations without presenting the goods at the customs office of departure. As a result, he may 

*Customs office of departure is the office where you start the transit procedure.

In order to obtain a status of authorised consignor in Union transit you must:

  • be established in the customs territory of the European Union
  • declare that you will regularly use Union transit operations
  • obtain authorisation to use comprehensive guarantee or exemption from the obligation to submit guarantee;
  • have the proper system for data processing and communication with customs authorities (NCTS2);
  • demonstate that you have high level of control over your operations and movement of goods ensured by the system of managing commercial records
  • meet practical standards with regard to competences and qualifications directly connected with conducted activity.

Moreover, if in the past you infringed in a serious or repeted way the cutoms and tax legislation, you have been convicted of a serious criminal offence linked to the economic activity - you will not obtain authorisation.

Note

Acting as an authorised consignor requires prior establishment of approved place, where simplified procedures take place. Authorisation to use comprehensive guarantee or exemption from submission of guarantee will have to be obtained.

Where you can complete this procedure

You can complete this procedure at:

  • Tax Chambers
Aby dowiedzieć się gdzie zrealizować usługę, podaj siedzibę.

What to do step by step

  1. Obtain authorisation to use the comprehensive guarantee

Authorisation to use the comprehensive guarantee shall be valid indefinitely. See how to get authorisation to use the comprehensive guarantee.

Time limit

Before applying for the status of authorised consignor in Union transit.

  1. Submit application for the status of authorised consignor in Union transit

Documents

Time limit

  1. Submit application for the status of authorised consignor in Union transit

Documents

Time limit

  1. Submit application for the status of authorised consignor in Union transit

Documents

Time limit

  1. Submit application for the status of authorised consignor in Union transit

Documents

Time limit

  1. Submit application for the status of authorised consignor in Union transit

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Submit application for the status of authorised consignor in Union transit

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Submit application for the status of authorised consignor in Union transit

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Submit application for the status of authorised consignor in Union transit

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Submit application for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

  1. Submit application for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

  1. Submit application for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

  1. Submit application for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

  1. Submit application for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Submit application for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Submit application for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Submit application for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Apply for the status of authorised consignor in Union transit

Documents

Time limit

  1. Apply for the status of authorised consignor in Union transit

Documents

Time limit

  1. Apply for the status of authorised consignor in Union transit

Documents

Time limit

  1. Apply for the status of authorised consignor in Union transit

Documents

Time limit

  1. Apply for the status of authorised consignor in Union transit

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Apply for the status of authorised consignor in Union transit

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Apply for the status of authorised consignor in Union transit

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Apply for the status of authorised consignor in Union transit

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Apply for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

  1. Apply for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

  1. Apply for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

  1. Apply for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

  1. Apply for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Apply for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Apply for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Apply for the status of authorised consignor in Union transit

Until the launch of electronic application on PUESC ( by October 2019 at the latest) you can submit application in paper form or electronically through biznes.gov.pl. When submitting the application for granting a status of authorised consignor, you may additionally submit a self-evaluation questionnaire of entrepreneur. It will check whether you meeet the criteria which require you to be granted a status of an authorised consignor.(article 39 of union civil code).

Documents

Time limit

Upon receipt of authorisation to use the comprehensive guarantee.

  1. Prepare for an audit

The head of the competent administration chamber carries out audit works to determine whether you meet the criteria for authorised consignor in union transit. All audit works including the course of examination of criteria must be documented.

In case the authority finds that you do not comply with a certain criterion or condition for issuing an authorisation, you will receive recommendations. They will indicate the necessity to take specific remedial actions and set the time limit for their implementation.

  1. You will receive an audit report

Both where you do not meet and if you meet the criteria laid down in the customs legislation (Article 39 of the EU Customs Code), an audit report is drawn up by the head of revenue administration.

Documents

You will receive a document as:
Oryginał
Additional information

Raport zawiera informację o spełnieniu lub niespełnieniu przez wnioskodawcę danego kryterium lub warunku opisanego w art. 39 UKC.

  1. You will obtain a status of authorised consignor in Union transit

Authorisation is termless

If the chamber intends to issue a negative decision, it should give you the possibility to speak. You will have 30 days to convince the chamber.

Documents

How much you will have to pay

The service is free of charge

How long you will have to wait

You will be granted the authorisation within 120 days from the date the application was delivered to the office.

How can you appeal

You can appeal against a negative decision issued by the head of customs chamber. In the appeal describe what you do not agree with, what you demand and what proofs you have for that. Submit the appeal to the same head of chamber of revenue administraton who had issued the decision within 14 days from the receipt of the decision.

Good to know

The authority will control you

If you have conducted activity less than 3 years, in the first year after the issue of authorisation the chamber will strictly monitor your activity. You must also notife the chamber of any circumstances that arose after the issue of authorisation and may affect its continuation or content.

Additional powers

As an authorised consignor you have the right to submit in NCTS2 in simplified procedure and enter into the system the following data:

  • number and individual identification of seals;
  • time limit in which goods are to be presented at the customs office of destination;
  • prescribed itinerary, if required.

How to keep documentation

You must keep documentation in your company so as to it is easy to compare information on goods given in the transit declaration with information contained in consignment letters, on invoices etc. More information can be found on the website of the Ministry of Finance.

Union transit

Authorised consignor in acordance with rules set out in the authorisation. Detailed information regarding the use of simplifications can be found in the transit guidebook available on the website of the Ministry of Finance.

Was this page useful?