Home / Customs Services / Transit Regime /

Transit Regime

Transit Documentation

Documentation is done by a clearing agency on behalf of the importer/exporter. Clearing Agencies present transit declarations (IM 8) to Customs through the Bureau or Remote DTI. Agencies must be careful while filling the documentation form, especially on section indicating the correct country of destination and the exit office. Here is an example: if the country of destination is Democratic Republic of Congo then the possible codes of offices of destination are 31GC, 41MU, 41CY, 41BU.

Registered transit declarations with supporting documents are presented to Customs through the Acceptance desk and follow the approved Declaration Processing Path.

Customs Operations

  • Customs examine the documentation to establish the correct bond amount to be debited and generate a Transit document (T1) from the declaration lodged by the Clearing Agent if it meets all the requirements during entry examination.
  • The transit document (T1) contains summarized information from the IM8 declaration and constitutes the actual transit transaction is generated.
  • At its generation, all appropriate blank fields are filled in and the T1 is then registered and a T1 registration number is generated with serial D.
  • At this stage, Customs automatically debit the Transit bond account of the clearing agency at registration of the Transit document (T1).

Transit Guarantees

All types of transit are designed to ensure that any charges due on goods are secured. This is achieved through a system of guarantees and the key personnel in this regard are the principal and the guarantor. A guarantor is an individual or firm or any other body that is eligible to contract a legal third person (normally a bank or an Insurance company). He/she is responsible for payment of duties and other charges to which the principal has become liable as a result of any irregularity concerning the transit declaration.

The principle is responsible of goods from point of entry to destination office. In transit the principle has to provide a guarantee in order to ensure payment of any customs due or charges, which may be incurred in respect of the goods.

Change of destination and Re-routing of T1

This is the customs procedure under which goods in transit change the office of destination. It is granted upon application on the customs approved form by the importer or his clearing agent.

If the reason is found appropriate, the office of destination is rerouted electronically.

In cases where a truck uses the wrong office of exit/clearance, the T1 can be re-routed to the correct destination after all the necessary formalities have been done.

  • The re-routing of T1’s:
  • Is done only once on a T1;
  • Is done only for T1 that has not yet been validated at the initial office of destination.


This is the customs procedure under which goods are transferred under customs supervision from the importing means of transport (vehicle) to another means of transport.

Goods may not be unloaded or transhipped from their means of transport except with written authorization from customs and in the presence of Customs officers. Unloading or transhipment must take place according to the conditions determined by Customs and in accordance with the legal provisions in force.

On completion of Trans-shipment exercise, the new seal is endorsed on documents and put on the truck by customs.

The officer is required to generate a report.

Copyrights © 2022 All Rights Reserved by Rwanda Revenue Authority.

Thanks for your Feedback!

If you feedback requires a response, we'll be in touch shortly