Customs transit is a customs procedure used to facilitate the movement of goods between two points of a customs territory, via another customs territory, or between two or more different customs territories. It allows for the temporary suspension of duties, taxes and commercial policy measures that are applicable at import, thereby allowing customs clearance formalities to take place at the destination rather than at the point of entry into the customs territory.
This procedure is used for the movement of goods between the 27 EU Member States and the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland).
The TIR procedure is structured on an international guarantee system based on a chain of national guaranteeing associations. The TIR procedure can be used in the Community only for a transit movement which begins or ends outside the Community, or is effected between two points in the Community through the territory of a third country.