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.