I.4.2.6.2. Description of the regime

Articles 288 to 290 of the AE

The rules of the transit regime for goods transported in accordance with the postal system are specified in Articles 288 to 290 of the AE.

When non-Union goods are transported from one point to another within the customs territory of the Union by postal items (including postal parcels) under the external transit procedure, the packaging and accompanying documents must bear a yellow label (Annex 72-01 of the AE).

When a package, mailing bag, or container consists of multiple items, only one yellow label needs to be placed on the outer packaging.

In the absence of such a yellow label or any other means of proving the non-Union character of the goods, they shall be considered Union goods.

If the postal item contains both Union and non-Union goods, for the former, proof of the customs status (T2L) of the Union goods or a reference to the MRN of such proof shall be sent to the postal operator of destination, either separately or attached to the item.

If the proof is sent separately to the destination postal operator, the latter will submit this proof to the destination customs office along with the shipment.

If the test or its NRM is attached to the shipment, this must be clearly indicated on the outside of the packaging. A T2L document may be issued a posteriori.

The yellow labels must be placed on the outer packaging and on the shipping note. In addition, for CN22/CN23 postal packages, a label must also be affixed to the customs declaration.
When Union goods enter or leave a special fiscal territory or circulate between special fiscal territories under the internal transit procedure, the postal consignment and any accompanying documents must bear a label as set out in Annex 72-02 to the EA.

When Union goods move, under the internal transit procedure, from the customs territory of the Union to a common transit country for onward transport to the customs territory of the Union, those goods shall be accompanied by proof of their customs status as Union goods, determined by one of the means listed in Article 199 of the Agreement.

This proof must be presented to a customs office when the goods re-enter the customs territory of the Union.

Alternatively, the application of the Union transit procedure for such Union goods is strongly recommended in order to avoid delays at borders. However, the common transit procedure does not apply to postal items (see Article 2 of Appendix 1 to the Convention on a common transit procedure). Consequently, the Union transit regime will be suspended while crossing common transit countries.