Transport Documents
T1 – Transit Declaration
The T1 transit declaration must accompany all goods of non-EU origin (for example, from the USA, Asia, etc.) when moving within the territory of the European Union, as well as goods released from bonded or customs warehouses located within the EU.
For cargo arriving by road from outside the EU, the T1 declaration is issued at the EU border. If the cargo is released from a customs warehouse within the EU, the declaration is issued by the supplier, the supplier’s agent, or the carrier/freight forwarder.
For air cargo or sea freight arriving from non-EU countries, the T1 declaration is issued directly at the airport or port of arrival by an authorized customs agent. If cargo is dispatched by air from an EU country and requires a T1 declaration, the declaration must be provided by the shipper/supplier, or the cargo must be accompanied by an air waybill bearing a special customs remark.
The T1 transit declaration is prepared on the basis of the commercial invoice and the packing list.
EX1 – Export Declaration
For goods manufactured and sold within the European Union, the EX1 export declaration is a generally accepted international document confirming the export of goods from the EU.
Once the export declaration is validated and closed by customs at the place of departure (including shipments from bonded warehouses), it confirms that the goods have been exported outside the EU customs territory. A customs-cleared EX1 allows the buyer to avoid payment of intra-EU Value Added Tax (VAT).
The EX1 declaration must accompany goods of EU origin that are shipped from a customs or bonded warehouse to destinations outside the European Union.
The EX1 declaration is оформed by the supplier, the supplier’s authorized agent, or a licensed carrier/freight forwarder. The declaration must be stamped and validated by customs at the place of export.
AAD – Administrative Accompanying Document
The Administrative Accompanying Document (AAD) is used for the transportation of excise goods within the European Union that are temporarily exempt from excise duty and intended for export from the EU:
from the manufacturer to an excise customs warehouse or to the EU border;
from one excise customs warehouse to another or to the EU border.
After export or upon arrival at the excise customs warehouse, the AAD validated by customs (the original third page) must be returned to the company or warehouse that issued it.
A customs-validated AAD allows the seller or manufacturer of excise goods to avoid payment of internal EU excise duties.
Bill of Lading (B/L)
The Bill of Lading is both a transport document and a document of title used in maritime transport.
A Bill of Lading is issued by the carrier to the shipper as confirmation of receipt of the goods for carriage by sea and as an undertaking to deliver the goods to the port of destination and hand them over to the lawful holder of the Bill of Lading.
As the Bill of Lading is a document of title, possession of it is, according to commercial practice, in many respects equivalent to possession of the goods themselves. Delivery of the Bill of Lading usually has the same legal effect as delivery of the goods.
Typically, three or more original Bills of Lading with identical content and date are issued: for the shipper or their freight forwarder, for the consignee, and for the cargo owner. All originals constitute a “full set” and bear the stamp “Original.” Usually, only one original Bill of Lading (the first original) serves as the document of title.
Copies of the Bill of Lading are marked “Copy” or printed on paper of a different color. Once the goods have been released against one original Bill of Lading, all other originals become void.
TIR Carnet
The TIR Carnet is an international customs transit document issued under an international guarantee system and used for the transport of goods, usually under customs seals, in road vehicles or containers in accordance with the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (TIR Convention).
Modern TIR Carnets consist of 14 or 20 sheets (7 or 10 pairs) and are intended for transport through the territories of 7 or 10 countries respectively.
TIR Carnets are issued by national guaranteeing associations authorized by customs authorities and are printed in French, with the cover and certain sections also available in English. Each TIR Carnet has a limited validity period.
After completion of the transport operation in accordance with the TIR procedure and validation by the customs office of destination or exit, the TIR Carnet is returned to the carrier and serves as proof of proper completion of the TIR operation.
CMR – Road Consignment Note
The CMR consignment note is a transport document confirming the existence of a contract for the international carriage of goods by road between the sender and the carrier.
For international road transport, the CMR must contain information required by the Convention on the Contract for the International Carriage of Goods by Road (CMR Convention), including the date of dispatch, description of the goods, names and addresses of the carrier and consignee, delivery time, and freight charges.
The consignment note is signed by both the sender and the carrier. The CMR is not a document of title, cannot be endorsed, and the goods are delivered to the consignee specified in the document.
Air Waybill (AWB)
The Air Waybill is a document issued by the shipper or on their behalf that confirms the existence of a contract of carriage between the shipper and the air carrier.
The Air Waybill is issued in three original copies and handed to the carrier together with the goods:
the first copy is marked “For the Carrier” and signed by the shipper;
the second copy is marked “For the Consignee,” signed by both the shipper and the carrier, and accompanies the goods;
the third copy is signed by the carrier and returned to the shipper after acceptance of the cargo.
The Air Waybill contains information such as the airports of departure and destination, attached documents, declared value, freight charges, and the date of issue.
The Air Waybill is neither a document of title nor a negotiable instrument. Its function is to serve as proof of the contract of carriage, receipt of the goods, and conditions of transport. It may also be used as a customs declaration containing a detailed description of the cargo.
Railway Consignment Note
The international railway consignment note and its duplicate serve as transport documents for international rail freight transport. The consignment note constitutes documentary evidence of the contract of carriage between the shipper and the railway administration.
In international trade practice, consignment note forms developed under the Convention concerning International Carriage by Rail (COTIF) and the Agreement on International Goods Transport by Rail (SMGS) are widely used.
The railway consignment note typically includes the destination station and border stations, description of the goods, freight charges, and the declared value of the cargo.
The document is printed on standard forms, usually in two languages. It is issued by the shipper or their freight forwarder in the name of the consignee and validated by the carrier. The duplicate remains with the shipper, while the original accompanies the goods.
Each consignment note is accompanied by supporting documents such as shipping specifications, quality certificates, and packing lists. The duplicate consignment note is often included in the document set required for payment under a letter of credit or collection.
Internal Customs Transit
The internal customs transit procedure is primarily intended for the movement of foreign goods from the place of entry into a customs territory to the place of customs declaration, i.e., the customs office where the customs declaration will be submitted.
When transporting goods under the internal customs transit procedure, it is not required to:
pay import duties or taxes;
pay customs clearance fees;
provide licenses.
Possible applications of internal customs transit also include:
transport of goods from the customs office responsible for the place of declaration to the customs office responsible for the place of exit from the customs territory (for example, when exporting processed products made from foreign goods);
transport of goods between temporary storage facilities and customs warehouses (for example, in the event of closure of a temporary storage facility holding undeclared goods).