May 15, 2021
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Union transit

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Union transit procedure

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.

External Union transit procedure 

Under the external transit procedure, non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to any of the following: import duty; other charges as provided for under other relevant provisions in force; commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.

For example, goods are shipped from India to Hamburg (Germany), and then they are transported by truck under external Union transit procedure T1 to a customs office in Prague (Czech Republic), where they are released for free circulation.

It also applies in certain circumstances to the Union goods1.

For example, where Union goods are exported to a third country which is a contracting party to the Convention on a common transit procedure and they have undergone customs export formalities with a view to refunds being granted on export to third countries under the common agricultural policy.

Internal Union transit procedure

Under the internal transit procedure Union goods may be moved from one point to another within the customs territory of the Union, and pass through a country or territory outside that customs territory, without any change in their customs status

For example, Union goods are transported by truck from France to the Republic of Ireland via the territory of the United Kingdom under the internal Union transit procedure T22.

The internal transit procedure also applies to Union status goods moved from the Union to a contracting party to the Convention on a common transit procedure, where it follows the export procedure3.

For example, Union goods are exported from Hungary and transported by truck under the internal Union transit procedure T2 to be customs cleared in Bern, Switzerland.

When Union goods are moving to, from or between the special fiscal territories (the Aland Islands, the Canary Islands, French Guiana, etc.), the internal Union transit procedure T2F may be used4.

Legal basis

Union transit has its legal basis in the Union Customs Code (Regulation (EU) No 952/2013), its Delegated Regulation (Regulation (EU) No 2015/2446), Implementing Regulation (Regulation (EU) No 2015/2447) and Delegated Regulation on transitional measures (Regulation (EU) No 2016/341).

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1Article 189 of the Delegated Regulation (Regulation (EU) No 2015/2446)

2The possibility of an internal Union transit procedure must be provided for in an international agreement, see Article 227 2(a) of the Union Customs Code. In the case of the EU and the United Kingdom, such an international agreement is the Convention on a common transit procedure.

3Transit manual (TAXUD/A1/TRA/005/2020-EN, 19-04-2021), I.4.1.2.2 Internal Union transit procedure

4Article 188 of the Delegated Regulation (Regulation (EU) No 2015/2446)

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.

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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.

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Common transit
05-01-2022

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.

transit
en, lt
Common transit
05-01-2022

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.

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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.

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Customs compliance: Are you doing the right thing? Try these quizzes today!
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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

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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.

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Alternative proof of ending transit procedure
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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

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