EU Transit Procedure
Customs proceduresArt. 226–236 – Regulation (EU) No 952/2013 (UCC)
PL: Procedura tranzytu unijnego | DE: Unionsversandverfahren
Definition
The EU transit procedure governs the movement of goods within the EU customs territory with suspension of customs duties and taxes. External transit (T1) applies to non-Union goods moving through the EU, while internal transit (T2) applies to Union goods moving through a third country (e.g. Switzerland). The procedure requires a guarantee covering the potential customs debt.
Transit operations are managed through the NCTS (New Computerised Transit System). The transit declaration is lodged at the office of departure, and the procedure is discharged at the office of destination upon presentation of goods. The principal is responsible for proper completion and payment of duties in case of irregularities.
The legal basis is Articles 226–236 UCC and Delegated Regulation 2015/2446. The transit procedure is essential for EU logistics chains, enabling efficient movement of goods without clearance at each internal border.
Transit operations are managed through the NCTS (New Computerised Transit System). The transit declaration is lodged at the office of departure, and the procedure is discharged at the office of destination upon presentation of goods. The principal is responsible for proper completion and payment of duties in case of irregularities.
The legal basis is Articles 226–236 UCC and Delegated Regulation 2015/2446. The transit procedure is essential for EU logistics chains, enabling efficient movement of goods without clearance at each internal border.