Obtain a status of an authorised consignee

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

How to proceed

What you should know and who can use this service

Normally the goods placed under the transit procedure together with the accompanying documents to the customs office of destination *.  You may be granted the status of authorised consignee for Union transit, which allows you to receive the goods at the premises of company or any other location approved, without presenting the goods at the customs office of destination.  

 * Branch, who ends the customs transit procedure.  

 To obtain the status of 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 Union 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 flow 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 will be implemented the completion of transit procedure.  
 
You must meet Identical conditions if you want to close the transit procedure under a TIR carnet.

When you should complete this procedure

Before receiving in the simplified procedure of goods placed under the Union transit procedure.

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 consignee in Union transit

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

Documents

Time limit

Before receiving in the simplified procedure of goods placed under the Union transit procedure.

2. You will obtain a status of authorised consignee in Union transit

The authorisation is valid indefinitely

If the Chamber  intends to issue a negative decision, it should give you already 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 National Revenue Administration. 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 consignee in Union transit 
 
When the goods arrive at the place an authorised consignee must:  

• mmediately 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.

Closure of the TIR carnet 

Authorised consignee for Union transit may not make any entries in the TIR carnet, TIR carnet - he is obliged to give TIR carnet to the customs office of destination at the time specified in the authorisation.  However, he must close the transit procedure in the NCTS system;  

Place approved and the status of temporary storage facility 
 
The place where the authorised consignee for Union transit 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 declared for another customs procedure within 24 hours after their presentation, i.e. sending notification of their arrival to NCTS (message IE07).  At that time must be made:  

1. sending to NCTS system IE44 message - unloading remarks;  
2. sending IE06 message - termination of transit;   
3. sending IE25 message  - release of goods for a subsequent procedure.  
The status of temporary storage facility, and place approved also require submission of customs guarantee.  
 
More about the temporary storage facilities and can be read in the publications Temporary storage of customs goods. 
 
Proof of delivery of the goods 
 
At the carrier’s request the authorised consignee for Union transit 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.