Customs transit (T1/T2)
Regime allowing the transport of goods under customs control without payment of duties and taxes.
Customs transit (T1/T2)
Customs transit is a regime which allows goods to be transported from one point to another in the customs territory under customs control, with suspension of customs duties and taxes.
Types of transit
- T1 (external transit): for non-Union goods (coming from third countries, duties not paid)
- T2 (internal transit): for Union goods crossing a third country (e.g. transit via Switzerland)
NCTS System
Transit operations are managed electronically via the NCTS (New Computerized Transit System), common to the EU and the Common Transit Convention countries.
Guarantee
The principal must provide a guarantee covering the duties and taxes involved. This guarantee can be individual or global.
Clearance
The transit must be cleared at the office of destination within the prescribed time limit. Non-discharge may result in the customs debt becoming payable and the guarantee being called into play.