Common/Union transit procedure

If you carry goods brought into the European Union (EU) from outside the customs and fiscal territory and the duties have not been imposed on the goods in the EU, the customs clearance shall be necessary to perform on the goods. Enterprises or individuals can use a transit operation, when they wish to convey goods uncleared from one place to another. Goods uncleared may be carried with the authorisation of the customs authorities only. The authorisation may be held by warehousekeepers, carriers of the goods, forwarding agents or holders of the goods.

Transit means carrying goods under the customs control. Neither customs duties nor other taxes have been paid on the goods at that period. When you do not wish to pay import duties on your goods at the place of arrival but wish to take goods to a temporary storage facility or to a customs warehouse in order to declare these later, then you will need a transit movement for this. A transit movement can be used as well, if goods are intended to export under a transit procedure from the EU or to another transit country. In addition to the Member States of the EU, the transit countries are also Norway, Switzerland, Iceland, Liechtenstein, Turkey, North Macedonia and Serbia.

Non-Union goods may be conveyed in the framework of the external Union transit procedure from one place to another in the territory of the EU without paying taxes and applying certain commercial policy measures.

In the course of the internal Union transit procedure Union goods may be conveyed from one place to another in the territory of the EU through a country or a territory outside the EU without the change of the customs status.

The rules for the Union transit procedure are provided for in the Union Customs Code (UCC), in the Delegated Regulation and the Implementing Regulation of the UCC.

The common transit procedure is used for the movement of goods to a common transit country or through a common transit country and the rules are laid down in the Convention on a Common Transit Procedure of 20 May 1987. The Convention on a Common Transit Procedure is an agreement between the EU and a country associated with the Convention on a Common Transit Procedure.

A transit declaration bearing the data relating to security and safety shall be lodged upon import of goods to the customs territory at the border customs office and upon export therefrom, unless the transit procedure is preceded by an export customs procedure. Upon the transit movement of goods from a temporary storage facility and/or a customs warehouse to another Member State of the EU or an EFTA country (Switzerland, Norway, Iceland, Liechtenstein), the data concerning security and safety shall not be submitted.

27.07.2020