Taxation and Customs Union

What is customs transit?

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.

Customs transit is particularly relevant to the Union where a single customs territory is combined with a multiplicity of fiscal territories: it allows the movement of goods under transit from their point of entry into the Union to their point of clearance where both the customs and national fiscal obligations are taken care of.

The transit systems within the European Union are: