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Traffic Manual

I.4.1.2.2. Internal transit regime of the Union

T2

The internal Union transit procedure (T2) applies to Union goods moving from one point to another within the customs territory of the Union and passing through a country or territory outside that territory without changing their customs status.

The T2 procedure also applies when goods move from the Union to a common transit country and the transit procedure is subsequent to the export procedure.

This T2 regime is not used when goods are transported exclusively by sea or air.

T2F

The internal Union transit procedure T2F applies to Union goods:

  • which circulate from a special fiscal territory to another part of the customs territory of the Union which is not a special fiscal territory;
  • when such movement ends in a place situated outside the Member State in which they entered the customs territory of the Union.

However, in other situations the internal transit regime (T2F) is optional. Goods may also circulate if the operator can prove that they have EU customs status.