A Transit Accompanying Document (TAD) is used when goods are being moved under a customs transit procedure, allowing them to pass through one or more countries without the need to pay duties or complete full customs formalities at each border.
The TAD is generated after a transit declaration is accepted by customs in the exporting country and must physically accompany the goods throughout the journey, it contains key information about the consignment and serves as proof to authorities that the goods are moving under transit. It must be presented at the office of departure, along the route if inspected, and at the office of destination in order to discharge the transit procedure.
Goods moved under transit must be covered by a customs guarantee which ensures that duties and taxes can still be recovered if the goods are lost, diverted or the procedure is not properly completed.