Goods originating in Member States and those which have paid import duties and taxes may be authorized to pass through foreign territory with exemption from exit and entry duties, taxes and prohibitions, when their transport cannot take place directly within the customs territory.
The same categories of goods transported by sea from one port to another in the customs territory are exempt from exit and entry duties, taxes and prohibitions.
In both cases, the goods must be transported under cover of a surety bond “acquit-à-caution”. When the goods are exempt from export duties and taxes and are not prohibited from leaving the country, the surety bond “acquit-à-caution” may be replaced by a transit bill “Passavant”.
The carriage by sea of foreign goods manifested for destination in the transhipped at a port in the customs territory to another port in the same territory without having paid import duties and taxes, is carried out under cover of a Surety Bond “acquit-à-caution”.
Add comment