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Taxation and Customs Union

Customs Transit: NATO and other military activities

NATO

The rules concerning the import, export and transit of goods for NATO forces are contained in the Agreement between the Parties to the North Atlantic Treaty Organisation regarding status of their forces, signed in London on 19 June 1951. The document used for the movement of such goods is NATO form 302.

The Union provisions which provide for NATO form 302 to be used as a transit document in the EU are Articles 226(3)(e) and 227(2)(e) of the Union Customs Code and Articles 221(5), 286 and 287 of the Commission Implementing Regulation.

Other military activities

Similarly, the EU form 302 may be used for cross-border movements of military goods in context of military activities under the Common Security and Defence Policy (CSDP) or in multinational activities outside of CSDP or NATO.

The Union provisions which provide for EU form 302 to be used as a Union transit declaration are Articles 226(3)(a) and 227(2)(a) of the Union Customs Code and Articles 221(6), 286a and 287a of the Commission Implementing Regulation.

The use of the NATO and EU form 302 as transit declaration is described in the military mobility guidance document.