Obtain a status of an authorised TIR consignee

You are an entrepreneur and you want to receive in your company the goods covered by TIR transit, without presenting them to the customs office (customs office of destination)? Such possibility gives you the status of authorised TIR consignee. How to obtain it and what conditions you must meet can be found below.

How to proceed

What you should know and who can use this service

TIR carnet is a document which enables goods to be moved under TIR transit procedure quickly and without unnecessary formalities . Normally the goods placed under the transit procedure you present together with the accompanying documents to the customs office of destination *.  You may be granted the status of an authorised TIR consignee, which allows you to receive the goods at the premises of the company or any other location approved, without presenting the goods at the customs office of destination.  

 * Customs branch which ends the customs transit procedure.  

 To obtain the status of an authorised consignee for Union transit, you must:  

• be established in the customs territory of the European Union;  
• declare that you will regularly receive goods placed under the TIR transit procedure;  
• have an adequate system for data processing and communication with the customs authorities (NCTS2);  
• demonstrate that you have a high level of control of your operations and of the movement of goods ensured by means of a system of managing commercial records;  
• meet practical standards of competence or professional qualifications directly related to the activity carried out.  

In addition, if in the past you infringed in serious or repeated way the provisions of customs law and tax legislation, and you have been convicted of a serious criminal offence linked to the economic activity - you will not receive an authorisation.  
 
Note 
 
Acting as the authorised consignee shall require the prior determination of the approved place in which the completion of transit procedure will be implemented.

When you should complete this procedure

At any time

Where you can complete this procedure

You can complete this procedure at:

• Tax Chambers

What to do step by step

1. Submit application for a status of authorised TIR consignee

Until the launch of electronic application on PUESC portal you can submit application in paper form or electronically through biznes.gov.pl.

Documents

2. You will obtain a status of authorised TIR consignee

The authorisation is valid indefinitely.

If the Chamber intends to issue a negative decision, it should give you earlier the right to be heard. You will then have 30 days in order to persuade the Chamber to your case.

Documents

How much you will have to pay

The service is free of charge

How long you will have to wait

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 who had issued the decision within 14 days from the receipt of the decision.

Good to know

Obligations of the authorised TIR consignee 
 
When the goods arrive at the place an authorised consignee must:  

• immediately notify the customs office of destination of arrival of the goods and inform of any irregularities or incidents that occurred during transport;  
• unload the goods only after obtaining the permission from the customs office of destination;  
• after unloading, without delay, take note of the results of the inspection and any other relevant information relating to the unloading into your records;  
• notify the customs office of destination of the results of the inspection of the goods and inform of any irregularities at the latest within 3 days of the date on which he has received the permission to unload the goods.

Communication with customs authority takes place in NCTS2 system, which is for electronic service of TIR operation.

Closure of the TIR carnet 
 
Authorised consignee for Union transit may not make any entries in the TIR carnet - he is obliged to give TIR carnet to the customs office of destination at the time specified in the authorisation in order to  make appropriate endorsements. 
 
Place approved and the status of temporary storage facility 
 
The place where the authorised TIR consignee will receive goods must:  

• have the status of place recognised by the customs authority for presentation of the goods, or 
• have the status of temporary storage facility, if the goods are not declared for another customs procedure within 24 hours after their presentation,

The status of temporary storage facility, and place approved also require submission of customs guarantee.  

More about the temporary storage facilities and approved places can be read in the publication Temporary storage of customs goods.
 
Proof of delivery of the goods 
 
At the carrier’s request the authorised TIR consignee may issue a proof of delivery of the goods. The receipt shall be provided using the form set out in Annex 72-03 of Commission Implementing Regulation (EU) 2015/2447.