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Taxation and Customs Union

Customs Transit: Post including parcel post

The Union provisions for the transit procedure for post are Articles 226(3)(f) and 227(2)(f) of the Union Customs Code and Article 288 of the Commission Implementing Regulation.

Where non-Union goods are carried by post (including parcel post) from one point to another in the customs territory of the Union, the packaging and any accompanying documents shall bear a yellow label as foreseen in annex 72-01 Commission Implementing Regulation.

Where Union goods are carried by post (including parcel post) to or from a part of the Union where the Directive 2006/112/EC or Directive 2008/118 EC does not apply, the packaging and any accompanying documents shall bear a yellow label as foreseen in annex 72-02 Commission Implementing Regulation.