PL: Tranzyt | DE: Versandverfahren
Definition
Transit is a customs procedure allowing goods to be moved from the office of departure to the office of destination within the EU customs territory (or EFTA countries) without payment of duties and without applying commercial policy measures during the movement. The transit procedure is regulated in Art. 226-236 UCC.
External transit (T1): used for moving non-Union goods through the EU customs territory without changing their customs status. Goods remain under customs supervision and are not subject to duties. Internal transit (T2): used for moving Union goods through a third country territory (e.g., Switzerland) while maintaining their Union status.
The transit procedure requires a customs guarantee covering the potential customs debt. The most popular transit system in Europe is NCTS (New Computerised Transit System) — an electronic system for managing transit operations. Each transit operation receives an MRN (Movement Reference Number). Goods must be presented at the office of destination within a specified time — exceeding the deadline or breaching the procedure gives rise to a customs debt.
External transit (T1): used for moving non-Union goods through the EU customs territory without changing their customs status. Goods remain under customs supervision and are not subject to duties. Internal transit (T2): used for moving Union goods through a third country territory (e.g., Switzerland) while maintaining their Union status.
The transit procedure requires a customs guarantee covering the potential customs debt. The most popular transit system in Europe is NCTS (New Computerised Transit System) — an electronic system for managing transit operations. Each transit operation receives an MRN (Movement Reference Number). Goods must be presented at the office of destination within a specified time — exceeding the deadline or breaching the procedure gives rise to a customs debt.