Transit T1/T2
Transit regimes allowing the transport of goods under customs control across EU territory without payment of duties.
T1/T2 customs transit is a regime allowing goods to be transported from one point to another within the EU customs territory (or Common Transit Convention countries) without payment of duties and taxes normally due. Goods move under customs seal and are only cleared at destination.
T1 (external transit) concerns non-Union goods, i.e., third-country goods that have not yet been released for free circulation in the EU. T2 (internal transit) applies to Union goods that must cross a third-country territory (for example, EU goods transiting through Switzerland).
The transit regime requires the provision of a guarantee (bond) covering the duties and taxes potentially due in case of non-discharge of the transit. This guarantee can be individual (per operation) or comprehensive (covering multiple operations). AEO operators often benefit from significant guarantee reductions.
Transit is managed electronically via the NCTS (New Computerised Transit System). The office of departure opens the operation, offices of transit monitor it, and the office of destination discharges it. Non-discharge within the prescribed time triggers an enquiry procedure and, if necessary, recovery of the customs debt from the principal obligor.