V.5.3.2.1. Customs crossing

Article 3, paragraph 4, of Appendix I to the Convention
Article 1, paragraph 13 of the AE

A transit customs office is a customs office located at a point of entry or exit. The table below presents the different possibilities for common and Union transit.

Common transit		Transit of the Union
Entry point	to a Contracting Party	to the customs territory of the Union when, in the course of the transit operation, the goods have crossed the territory of a third country
Exit point	of a Contracting Party when the consignment leaves the customs territory of that Contracting Party, in the course of a transit operation, across the border between that Contracting Party and a third country	from the customs territory of the Union when a consignment leaves that territory, in the course of a transit operation, at the border between a Member State and a third country which is not a common transit country.

In order to facilitate the movement of Union goods between different parts of the Union's customs territory when they have to cross the territory of a third country other than a common transit country, Member States shall undertake to establish, to the extent possible and where local circumstances permit, special lanes adjacent to their customs offices located at the Union's external border. These special lanes will be reserved for the control of EU goods transported under a customs declaration issued in another Member State.

The control of such goods shall be limited to the examination of proof of the customs status of Union goods and, if necessary, to the completion of the transport operation, provided that the circumstances of that operation do not require a more detailed examination.

In cases where no irregularities are detected during the aforementioned inspection, the goods will be allowed to continue on to their destination.