- Topic: transit
What is common transit?
Common transit is a customs procedure for transporting goods between the EU and common transit countries, and between common transit countries themselves.
These are the countries that have signed the Convention on a common transit procedure: the EU Member States, the United Kingdom, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland), Turkey, the Republic of North Macedonia and Serbia.
What is the purpose of the customs procedure?
Common transit provides for customs and excise duties, VAT and other charges on goods to be suspended during their movement from the customs office of departure to the customs office of destination.
In other words, it extends the Union transit procedure to common transit countries. The rules are identical to those of the Union transit.
What are T1 and T2 procedures?
Depending on the customs status of the goods, there are two types of common transit procedures, T1 and T2:
- T1 (external transit procedure) covers the movement of non-Union goods,
- T2 (internal transit procedure) covers the movement of Union goods.
What customs system is used for common transit?
New Computerized Transit System (NCTS)
- Market: EU - European Union UK - United Kingdom Europe