Taxation and Customs Union

Customs Transit: NATO

The rules concerning the import, export and transit of goods for NATO forces are contained in the Agreement between the Parties to the North Atlantic Treaty Organisation regarding status of their forces, signed in London on 19 June 1951 . The document used for the movement of such goods is NATO Form 302.

The Union provisions which provide for NATO Form 302 to be used as a Union transit document are Articles 226(3)(e) and 227(2)(e) of the Union Customs Code and Articles 285, 286 and 287 of the Commission Implementing Regulation.