The Union transit 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 common transit procedure is used for the movement of goods between the EU Member States, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland), Turkey (since 1 December 2012), the Republic of North Macedonia (since 1 July 2015) and Serbia (since 1 February 2016). The operation of the common transit procedure with the UK is ensured as the UK has deposited its instrument of accession on 30 January 2019 with the Secretariat of the Council of the EU. 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.
The Transit Manual (see also the Consolidated version of the Transit Manual) is the most comprehensive source of information on the Union and the common 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 has 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: Business Continuity 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 following Annexes are published in the multi-lingual form and are common to ALL language versions of the Consolidated Transit Manual.
- II.8.2.Shipping manifest – TC12 procedure and authorisation - Annex B
- III.7.1.List of guarantors authorised to issue TC32 individual guarantee vouchers
- V.6.8.3.List of central offices for the return of copies 5 of the SAD or second copies of the TAD
- VI.8.9.The list of authorities responsible for the consultation procedure in case of the ETD used as a transit declaration for goods moved by air (available soon)
- VI.8.11.The list of authorities responsible for the consultation procedure in case of the ETD used as a transit declaration for goods moved by sea (available soon)
- VII.8.1.List of competent authorities
- VIII.8.1.List of authorities responsible for recovery in the business continuity procedure
- IX.8.1.Focal points in the Union
The Transit Network Adress 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 Republic of North Macedonia and Serbia.
Consolidated version with a list of amendments
- Decisions of the European Court of Justice