I.4.1.2. Description of the regime
The description of the Union transit regimes contained in this section is structured as follows:
- external transit regimes of the Union (section I.4.1.2.1);
- internal Union transit regimes (section I.4.1.2.2).
Application of the Union transit regime
The Union transit procedure applies to the movement of non-Union goods (and, in certain cases, Union goods) between two points in the Union (detailed information on other transit procedures within the Union is set out in section I.4.2).
The management of the regime is the responsibility of the customs administrations of the various Member States through a network of customs offices with the following names:
- customs of departure,
- customs crossings,
- destination customs,
- guarantee customs.
The procedure begins at the customs office of departure and ends when the goods and the DAT are presented at the customs office of destination, in accordance with the provisions applicable to transit.
At this point, an electronic message exchange takes place at the NCTS between the destination customs office and the departure customs office to confirm the end of the transit.
If a business continuity procedure also applies, the customs office of destination returns a copy of the transit declaration in paper format (SAD or DAT/DATS) to the customs office of departure (or to a centralising customs office in the Member State of departure).
Once confirmation has been received through the NCTS or the copy of the transit declaration, the customs office of departure will proceed to finalize the procedure and will consider the holder of the procedure's obligations fulfilled, unless significant discrepancies have been detected.
Holder of the regime in the transit of the Union
The Union transit procedure begins when an operator submits a transit declaration to the customs office of departure requesting that the goods be placed under the transit procedure.
At that moment, that person becomes the "regime holder" for the purposes of common transit.
Once the goods have been cleared for transit, this person must present the goods intact (without altering the seals, if applicable) along with the transit declaration to the destination customs office within the specified timeframe.
The customs office shall apply the customs regulations applicable to the common transit regime and to the payment of any (customs) debts owed in the event of an irregularity.
The holder of the scheme must provide a guarantee covering the amount of the potential debt (when not exempt under the legislation or through an authorization). Such security may be provided by cash deposit, in the form of securities, or by a surety bond provided by a financial institution acting as guarantor (issues relating to guarantees and the role of the guarantor are discussed in Part III of the manual).
External and internal transit
Articles 226 and 227 of the Union Customs Code
There are two categories applicable to the Union transit procedure, which generally reflect the customs status of the goods shipped:
- T1 (external transit);
- T2 (internal transit).
Transit simplifications
Under certain circumstances, and subject to prior authorization from the competent customs office, the Union transit procedure may be carried out using simplified procedures (detailed information on transit simplifications is provided in Part VI of the manual).