January 05, 2022
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Common transit

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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)

More information

Convention on a common transit procedure
Transit manual

Comments ()

en, lt
ATA Carnet
07-01-2022

ATA Carnet is used for the temporary export, transit and temporary admission of goods for specific purposes, e.g. for displays, exhibitions and fairs, as professional equipment and as commercial samples.

transit
en, lt
ATA Carnet
07-01-2022

ATA Carnet is used for the temporary export, transit and temporary admission of goods for specific purposes, e.g. for displays, exhibitions and fairs, as professional equipment and as commercial samples.

transit
en
Customs compliance: Are you doing the right thing? Try these quizzes today!
30-10-2021

When buying or selling goods across a border, it is considered good business practice to understand the rules applied on the other side of the border. This is because the decisions you make when selling the goods can have a significant influence over the decisions and responsibilities of the business buying them on the other side.

Jessica Yang

transit
en
Customs compliance: Are you doing the right thing? Try these quizzes today!
30-10-2021

When buying or selling goods across a border, it is considered good business practice to understand the rules applied on the other side of the border. This is because the decisions you make when selling the goods can have a significant influence over the decisions and responsibilities of the business buying them on the other side.

Jessica Yang

transit
image en, lt, ru
Transit: is the leak of cargo an irretrievable loss?
29-06-2021

CustomsClear ㅤ

transit
image en, lt, ru
Transit: is the leak of cargo an irretrievable loss?
29-06-2021

CustomsClear ㅤ

transit
en, lt
Union transit
15-05-2021

The Union transit procedure is used to move non-Union and Union status goods from one point to another within the customs territory of the Union, and also Andorra and San Marino. There are two categories of the Union transit procedure: external transit and internal transit.

transit
en, lt
Union transit
15-05-2021

The Union transit procedure is used to move non-Union and Union status goods from one point to another within the customs territory of the Union, and also Andorra and San Marino. There are two categories of the Union transit procedure: external transit and internal transit.

transit
en
Alternative proof of ending transit procedure
15-05-2021

In this article, we outline issues that holders of the procedure (who provide a guarantee to cover the amount of potential debt) might face in case the Union transit procedure or common transit procedure is not properly ended in the electronic customs systems. A real case, when the T1 transit procedure was not ended in Germany, and the goods were shipped to Russia, is provided as an example of an issue.

Enrika Naujokė

transit
en
Alternative proof of ending transit procedure
15-05-2021

In this article, we outline issues that holders of the procedure (who provide a guarantee to cover the amount of potential debt) might face in case the Union transit procedure or common transit procedure is not properly ended in the electronic customs systems. A real case, when the T1 transit procedure was not ended in Germany, and the goods were shipped to Russia, is provided as an example of an issue.

Enrika Naujokė

transit
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