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Traffic Manual

I.4.1.2.1. External transit regime of the Union

T1

The external Union transit procedure (T1) applies primarily to the movement of non-Union goods. It involves the suspension of import duties, other taxes, and trade policy measures until the goods reach their destination within the Union.

Article 189 of the AD

However, it will also be mandatory to use the external transit procedure of the Union:

  • when Union goods are exported to a common transit country from the territory of the Union, or
  • when they are exported and cross the territory of one or more common transit countries and the common transit procedure is being used after export

in the following cases:

  1. Union goods have been subject to customs export formalities with a view to the reimbursement of duties paid for exports to third countries within the framework of the common agricultural policy;
  2. Union goods originate from intervention stocks, are subject to use or destination control measures and have been subject to customs formalities for export to third countries within the framework of the common agricultural policy;
  3. Union goods are eligible for reimbursement or remission of import duties (in accordance with Article 118(4) of the UCC).

On the other hand, when the goods referred to in Article 1 of Directive 2008/118/EC are exported(5) with the customs status of Union goods, they may be included in the Union's external transit procedure.

(5) Council Directive 2008/118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).(Back)