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 ()

lt
Už ką atsakingas bendrovės vadovas? Už viską ir bet kokiomis aplinkybėmis.
19-06-2022

Teismas aktualioje administracinio nusižengimo byloje išaiškino, kad bendrovės vadovas, organizuodamas kasdienę jos veiklą, privalo imtis visų reikalingų priemonių, kad būtų laikomasi teisės aktų, kad jo paskirti ir už tam tikrą veiklą atsakingi asmenys tinkamai vykdytų jiems pavestas funkcijas. Priešingu atveju vadovui gali būti taikoma administracinė atsakomybė, kaip apžvelgiamoje byloje – 1.000 Eur, už neteisėtą muitinės prižiūrimų prekių iškrovimą iš transporto priemonės. Teismo išaiškinimas verčia susimąstyti šiais klausimais: Ar muitinės įstaigoms ir teismams vis dar rūpi administracinės atsakomybės sąlygų nustatymas? Ir kaip ekspedicinių ir kitų su muitinės formalumais susijusių įmonių vadovams apsisaugoti nuo tokių situacijų?

Andrius Košel

transit
lt
Už ką atsakingas bendrovės vadovas? Už viską ir bet kokiomis aplinkybėmis.
19-06-2022

Teismas aktualioje administracinio nusižengimo byloje išaiškino, kad bendrovės vadovas, organizuodamas kasdienę jos veiklą, privalo imtis visų reikalingų priemonių, kad būtų laikomasi teisės aktų, kad jo paskirti ir už tam tikrą veiklą atsakingi asmenys tinkamai vykdytų jiems pavestas funkcijas. Priešingu atveju vadovui gali būti taikoma administracinė atsakomybė, kaip apžvelgiamoje byloje – 1.000 Eur, už neteisėtą muitinės prižiūrimų prekių iškrovimą iš transporto priemonės. Teismo išaiškinimas verčia susimąstyti šiais klausimais: Ar muitinės įstaigoms ir teismams vis dar rūpi administracinės atsakomybės sąlygų nustatymas? Ir kaip ekspedicinių ir kitų su muitinės formalumais susijusių įmonių vadovams apsisaugoti nuo tokių situacijų?

Andrius Košel

transit
image lt
Tranzito procedūros T1/T2 ir garantijų valdymas
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Jurgita Bartninkienė

transit
image lt
Tranzito procedūros T1/T2 ir garantijų valdymas
09-05-2022

Jurgita Bartninkienė

transit
en, lt
Kaliningrad – Russia transit: are there any special simplifications?
17-04-2022

Due to the war in Ukraine, the Kaliningrad Oblast is getting increased attention. We receive questions about the ‘Kaliningrad transit‘: whether there are any simplifications for the transportation of goods from Russia to Kaliningrad and vice versa or exemptions from sanctions? The exemptions have been introduced in the fifth EU sanctions package against Russia. But let’s start with an overview of some historical events.

Jurgita Stanienė

transit
en, lt
Kaliningrad – Russia transit: are there any special simplifications?
17-04-2022

Due to the war in Ukraine, the Kaliningrad Oblast is getting increased attention. We receive questions about the ‘Kaliningrad transit‘: whether there are any simplifications for the transportation of goods from Russia to Kaliningrad and vice versa or exemptions from sanctions? The exemptions have been introduced in the fifth EU sanctions package against Russia. But let’s start with an overview of some historical events.

Jurgita Stanienė

transit
en
Implementation of Common Transit and NCTS: Ukrainian realities and challenges
11-02-2022

The article analyses EU policies on the extension of Common Transit and the New Computerized Transit System (NCTS) to associated countries given the case of Ukraine. The decision on accepting Ukraine to join the Convention on Common Transit may be expected in 2022. Otherwise, considering the EU plans to complete the transition to the NCTS Phase 6 in the second quarter of 2025, the accession may be delayed until the end of 2025.

Roman Kril

transit
en
Implementation of Common Transit and NCTS: Ukrainian realities and challenges
11-02-2022

The article analyses EU policies on the extension of Common Transit and the New Computerized Transit System (NCTS) to associated countries given the case of Ukraine. The decision on accepting Ukraine to join the Convention on Common Transit may be expected in 2022. Otherwise, considering the EU plans to complete the transition to the NCTS Phase 6 in the second quarter of 2025, the accession may be delayed until the end of 2025.

Roman Kril

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, 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
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