A transit procedure is a customs procedure that allows goods to be transferred between two points within a customs territory or between more points in a state involved in the transit procedure, without having to pay import duties on the goods.
There are two types of transit procedures, based on different legal bases:
- the community transit procedure, based on the Union Customs Code and used in the customs territory of the Community. The T1 mark is used for the external community transit procedure, while the T2 mark is used for the internal community transit procedure;
- the common transit procedure based on the Convention on a common transit procedure.
The transit procedure allows the delivery of goods under customs surveillance to the destination customs department, where it is carried over to the next customs event. The transit document is created when entering the European community.
The transit procedure requires a customs invoice, a CMR document and other accompanying documents (a veterinary certificate, phytosanitary certificate and security document).
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