I.4.1.1. Legislation

Union transit has its legal basis in the Union Customs Code (Regulation (EU) No 952/2013) and its Delegated Regulation (Regulation (EU) 2015/2446), the Delegated Regulation on transitional measures (Regulation (EU) 2016/341) and the Implementing Regulation (Regulation (EU) 2015/2447).

Under the Customs Union Agreement between the Community and Andorra, the scope of the Union's transit systems was extended to certain trade transactions with the latter.

Under the Customs Union Agreement concluded between the Community (now the Union) and San Marino, the latter also benefits from a similar extension (issues relating to Andorra and San Marino are explained in more detail in Part IV, Chapter 5 of the Handbook).

The rules and procedures governing the adoption of Union transit legislation are set out in Annex I.8.1.