Customs transit procedures

The import duties for goods that are imported into the customs territory of the European Union so that they can enter economic circulation should, in principle, be levied when the goods cross the border. Because most goods do not remain at the border, but are intended for a consignee inland, transit procedures have been established that permit the customs clearance of goods to be undertaken at their final destination.

The transfer of customs clearance from the external border to inland brings with it a number of advantages for both you and the Customs administrations involved.
Because the goods are being cleared near your place of business you are able to inspect the goods and determine whether they meet you requirements, or are damaged. The transfer of the lengthy clearance procedures to a place at a distance from the border relieves the border customs offices and traffic can move faster.

Similarly, there is a transit procedure available for those cases where the intention is not that the goods remain in the European Union, but that they be (re-)exported or are merely in transit.

Under the transit procedure goods are transported without having been cleared, that is, while under a waiver of import duties that are, in fact, payable. As this involves a certain risk of non-payment of duty, the goods are moved under Customs supervision. Consequently, so that the goods do not remain within the customs territory of the European Union without customs clearance, a security must be lodged for each shipment, and there is a requirement that the goods being moved are presented (or handed over) at the customs office of destination within the stipulated period without having been altered in any way.
The following are the main transit procedures:

• the Union transit procedure
• the common transit procedure
• transport under cover of a TIR carnet (Carnet TIR), and
• transport under cover of an ATA carnet (Carnet ATA)

The customs administrations of the countries participating in the transit procedure have a large number of inland Customs offices in the main commercial and industrial areas which are available for the provision of Customs services to businesses.