The goods are in transit from the time they leave the boarder of US and know it is following a pre-prescribed route to its destination. The goods are still in transportation, so do not refer to as there when delivered; after delivery. Ie. Words like “in transit” are often used for shipping etc but means it has not yet reached its final point of being delivered on that journey where it will be then called “delivered”. One might say “I am going into town”, which does NOT mean that he is entering a town/city/place, but rather heading thither either by car or on foot.