Non-Community goods in the Netherlands are destined for a customer (Company B, consignee) in Germany. In order to enable transport to Germany, the transporter (company A) in the Netherlands requests the opening of the transit procedure and becomes the principal.
The goods are transported to the final customer by road.
Consignee: Person(s) or company(ies) concerned to whom the goods are to be delivered.
Principal: The person who requests that a transit operation be started and who is responsible to the customs authorities for the proper completion of the operation.