Transit procedure enables the movement of goods from one place to another inside the Community customs territory without charging customs duties.
Community transit can be exterior or interior
Procedure T1 is used mostly for non-Community goods. Such procedure avoids applicable duties and other charges until the goods reach their destination in the Community. Procedure T1 that would be eventually carried out after a T2 transit procedure is also used for Community goods – when goods are exported into an EFTA state or cross one or more EFTA states, the common transit procedure is used and goods are the object of customs exemptions or measures set by the trade policy for preventing unjustifiable exercise of benefits.
Procedure T2 is used for Community goods when they are sent off from one point in the Community customs territory to the other across the territory of one or more EFTA states. It is not used for goods wholly transported by sea or air.
*Computerised transit system NCTS
Transit procedure on the Community customs territory is carried out with the use of the computerized system NCTS that enables administration of and control over the transit system. With the help of the NCTS system traders can submit community transit declarations electronically. The system also enables monitoring the use of a bank guarantee or other hedging instruments which cover the payment of a probable customs debt.
Carrier that takes over the transport of goods during the transit procedure receives a transit accompanying document. As opposed to the export accompanying document it is also used for some procedural matters (note of events) and has to be submitted to the customs office of destination at the end of the transit.