The common transit procedure is used for the movement of goods between the 28 EU Member States, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland), Turkey (since 1 December 2012), the former Yugoslav Republic of Macedonia (since 1 July 2015) and Serbia (since 1 February 2016). The procedure is based on the Convention of 20 May 1987 on a common transit procedure. The rules are effectively identical to those of the Union transit.
This procedure is used for customs transit operations between the EU Member States (and Andorra and San Marino) and is in general applicable to the movement of non-Union goods for which customs duties and other charges at import are at stake, and of Union goods, which, between their point of departure and point of destination in the EU, have to pass through the territory of a third country.
The Transit Manual
is the most comprehensive source of information on the common and the Union transit procedure. As such, the manual is a tool to promote a better understanding of how the transit procedure works and the roles of the various participants. It is also a tool to better ensure a harmonised application of the transit provisions and an equal treatment of all operators.
The manual is presented in nine main parts as follows:
- Part I. General Introduction
- Part II. Status of Goods
- Part III. Guarantees
- Part IV: Standard transit procedure NCTS (new computerised transit system)
- Part V: Fallback procedure
- Part VI: Simplifications
- Part VII: Discharge of the transit operation, the enquiry procedure
- Part VIII: Debt and Recovery
- Part IX. The TIR Procedure
The book contains the addresses of national co-ordinators and approximately 400 regional and local transit liaison officers. Part of its role is to allow regular dialogue with the operators at the national and local levels, and to facilitate their contacts with the Customs services over all aspects of the operation of the transit regimes.
- The law on Customs Transit procedures in the Union is laid down in the Union Customs Code (Regulation (EU) No 952/2013), in the Commission Delegated Regulation (EU) 2015/2446, in the Commission Implementing Regulation (EU) 2015/2447 and in the Commission Delegated Regulation (EU) 2016/341, as amended.
- Convention on Common Transit : The Convention of 20 May 1987 on a common transit procedure forms the basis for the movement of goods between the twenty-eight EU Member States, the four EFTA countries (Iceland , Norway , Liechtenstein and Switzerland), Turkey, the former Yugoslav Republic of Macedonia and Serbia.
Original version, with a list of amendments
- Decisions of the European Court of Justice