Transit T1 / T2 / NCTS
Customs regimes allowing the transport of goods under duty suspension between two points in the customs territory of the EU or common transit countries.
Transit T1 / T2 / NCTS
Customs transit is a regime which allows goods to be transported under suspension of customs duties and taxes between a customs office of departure and a customs office of destination.
Types of transit
- External transit (T1): used for non-Union goods. Allows their movement through the customs territory of the EU without payment of duties or application of trade policy measures.
- Internal transit (T2): used for Union goods which must cross a non-EU territory (e.g. Swiss transit) while maintaining their Union status on arrival.
NCTS (New Computerized Transit System)
The NCTS is the European IT system which manages all transit operations. It connects the customs administrations of EU Member States, EFTA countries, Turkey, North Macedonia, Serbia and the United Kingdom.
Transit guarantee
The principal obliged (declarant of the transit) must provide a guarantee covering the duties and taxes potentially payable in the event of non-discharge of the transit.
Clearance
The transit is cleared when the goods are presented to the office of destination and a new customs procedure is assigned to them (release for free circulation, warehouse, etc.).
Transit time
The office of departure sets a deadline for presentation of the goods to the office of destination. Failure to meet the deadline triggers a search procedure.