T2 (Internal Transit)
Customs proceduresArt. 227 – Regulation (EU) No 952/2013 (UCC)
PL: T2 (Tranzyt Wewnętrzny) | DE: T2 (Internes Versandverfahren)
Definition
Internal transit T2 is a customs procedure allowing movement of Union goods from one place in the EU customs territory to another through the territory of a third country (e.g., Switzerland, Norway, Turkey) without the goods losing their Union goods status. Thanks to the T2 procedure, goods upon return to the EU customs territory do not need to be re-cleared or subjected to customs duties.
The T2 procedure is particularly important due to the geographical position of some Member States — e.g., road transport from Austria to Italy through Switzerland. Without the T2 procedure, Union goods transiting through Switzerland would lose their Union status and would need to be re-cleared upon entry into the EU.
The T2 procedure is managed through the NCTS system and requires a customs guarantee. Union status can be confirmed by a T2L or T2LF document (for goods in trade with certain EU territories with special fiscal status).
The T2 procedure is particularly important due to the geographical position of some Member States — e.g., road transport from Austria to Italy through Switzerland. Without the T2 procedure, Union goods transiting through Switzerland would lose their Union status and would need to be re-cleared upon entry into the EU.
The T2 procedure is managed through the NCTS system and requires a customs guarantee. Union status can be confirmed by a T2L or T2LF document (for goods in trade with certain EU territories with special fiscal status).