Improving Customs Transit Systems
In the Islamic Countries
192
Attributes Challenges Policy Options
End of procedure and
discharge of guarantee
 Customs declaration processing
systems do not manage the
guarantees in real-time
 Manual, paper-based
management of guarantees
 After termination of the customs
transit procedure, the guarantee
should be immediately released
 In case of usage of the paper-based
system, the discharge the guarantee
should take a maximum of three
days
Use of Customs
convoys and Customs
escorts or usage of
transit guarantees
 Customs Administrations are
regularly using the Customs
escorts
 In case when there is a no other
form of guarantee, the customs
escort shall be used
 Only in instances of high risk
consignments, a customs escort
may be considered for the use of
active RFID (with GPS) seals to
monitoring the transit in real-time
International/regional
guarantee
management and
monitoring systems
 Transit procedure including
guarantees in transit are not
managed in customs declaration
processing system
 Guarantee management systems
are reducing the guarantee paper-
based related documents
 Integration of guarantee
management systems in CDPS will
improve the efficiency of customs
transit and automatic release of the
guarantee
Source: Authors’ compilation
5.1.3.1.1 Calculation or estimation of the guaranteed amount
The CTR guarantee amount should be as low as possible and not exceed the sum of the highest
rates of customs duties that would be applicable to the transit Customs territory. Customs
should be flexible in the form of security required by not insisting on cash deposits, or by
accepting general security instruments covering single or multiple transit operations.
When calculating the guarantee amount, the following should not be taken into account:
 Any potentially chargeable penalties;
 Any interest for delayed payment;
 Other concerns that would increase the guarantee amount or hinder transit operations
unnecessarily.
5.1.3.1.2 Guarantee according to the risk level and guarantee waiver
According to the evaluation of the risk the Authorisation to use the comprehensive guarantee
with full guarantee amount shall be granted only to a person who satisfies all of the following
general conditions:
a) The applicant is established in the customs territory of the relevant country or
customs/economic union;