Customs transit is a customs procedure used to move goods between either:
- two points in a customs territory, via another customs territory, or
- two or more different customs territories
This procedure allows for the temporary suspension of duties, taxes and commercial policy measures that apply at import. It makes it possible for customs clearance formalities to take place at the destination rather than at the entry point into the customs territory.
Customs transit is particularly relevant where a single customs territory is combined with multiple fiscal territories: it allows for the movement of goods under transit from their entry point into the EU to their point of clearance, where both customs and national fiscal obligations will be taken care of.
There are different transit systems used in the EU.
Union and common transit
Union transit
The Union transit procedure is used for customs transit operations between EU countries (as well as Andorra and San Marino). It typically applies to:
- non-EU goods that are subject to customs duties and other charges when imported
- EU goods that have to pass through a non-EU country while being transported within the EU
The rules are set out in the Union Customs Code. See the UCC pages for more information.
Common transit
The common transit procedure is used for the movement of goods between:
- EU countries
- EFTA countries (Iceland, Norway, Liechtenstein and Switzerland)
- Türkiye (since 1 December 2012)
- the Republic of North Macedonia (since 1 July 2015)
- Serbia (since 1 February 2016)
- the United Kingdom (since 1 January 2021)
- Ukraine (since 1 October 2022)
- Georgia (since 1 February 2025)
- Moldova (since 1 November 2025)
- Montenegro (since 1 November 2025)
The procedure is based on the Convention of 20 May 1987 on a common transit procedure. The rules are identical to those of the Union transit.
Transit Manual
The Transit Manual is the most comprehensive source of information on the Union and common transit procedures. It explains how the transit procedure works and the roles of everyone involved. The manual also helps ensure the transit rules are applied consistently and that all operators are given equal treatment.
The manual has nine parts: general introduction, status of goods, guarantees, New Computerised Transit System (NCTS), business continuity procedure, simplifications, discharge of transit and enquiry procedures, debt and recovery, and the international road transport (TIR) procedure.
- 8 APRIL 2021
- български(6.08 MB - PDF)
- español(5.23 MB - PDF)
- čeština(5.38 MB - PDF)
- dansk(5.48 MB - PDF)
- Deutsch(5.61 MB - PDF)
- eesti(4.95 MB - PDF)
- ελληνικά(5.93 MB - PDF)
- français(5.38 MB - PDF)
- Gaeilge(5.29 MB - PDF)
- hrvatski(5.22 MB - PDF)
- italiano(5.54 MB - PDF)
- latviešu(5.34 MB - PDF)
- lietuvių(5.39 MB - PDF)
- magyar(5.78 MB - PDF)
- Malti(6.12 MB - PDF)
- Nederlands(5.46 MB - PDF)
- polski(5.71 MB - PDF)
- português(5.58 MB - PDF)
- română(6.09 MB - PDF)
- slovenčina(5.81 MB - PDF)
- slovenščina(5.59 MB - PDF)
- suomi(5.14 MB - PDF)
- svenska(5.35 MB - PDF)
Additional information
The following information is published in annexes to the Transit Manual. It is available in all languages in one version of the annex.
- Shipping manifest – TC12 procedure and authorisation - Annex B
- List of guarantors authorised to issue TC32 individual guarantee vouchers
- List of central offices for the return of copies 5 of the SAD or second copies of the TAD
- List of authorities responsible for the consultation procedure in case of the electronic transport document (ETD) used as a transit declaration for goods moved by air (available soon)
- List of authorities responsible for the consultation procedure in case of the electronic transport document (ETD) used as a transit declaration for goods moved by sea (available soon)
- List of competent authorities
- List of authorities responsible for recovery in the business continuity procedure
- List of the competent authorities for mutual assistance for the recovery of claims
- Focal points in the Union
Amendments
Amendments to the Transit Manual are published as supplements, which are added to subsequent consolidated versions.
- 13 MAY 2022
- български(253.19 KB - PDF)
- español(139.42 KB - PDF)
- čeština(219 KB - PDF)
- dansk(163.11 KB - PDF)
- Deutsch(171.24 KB - PDF)
- eesti(161.2 KB - PDF)
- ελληνικά(146.91 KB - PDF)
- français(167.04 KB - PDF)
- Gaeilge(159.71 KB - PDF)
- hrvatski(211.72 KB - PDF)
- italiano(161.56 KB - PDF)
- latviešu(211.63 KB - PDF)
- lietuvių(225.52 KB - PDF)
- magyar(200.41 KB - PDF)
- Malti(224.03 KB - PDF)
- Nederlands(168.48 KB - PDF)
- polski(206.82 KB - PDF)
- português(164.5 KB - PDF)
- română(201.71 KB - PDF)
- slovenčina(217.05 KB - PDF)
- slovenščina(222 KB - PDF)
- suomi(160.05 KB - PDF)
- svenska(163.84 KB - PDF)
Contacts
The Transit Network Address Book contains the contact details of national coordinators and approximately 400 regional and local transit liaison officers. It aims to promote regular dialogue with operators at national and local levels and to facilitate their contacts with the customs services about the transit regimes.
- 30 OCTOBER 2025
Other contacts
- Transit Customs Offices Database
- NCTS MRN Follow-up information
- Guide Authorised Regular Shipping Service (will be updated)
- Guide to Customs Procedures in Short Sea Shipping (will be updated)
- Transit Movements Electronic Map of the EU and selected countries
Legal texts
- Regulation (EU) 952/2013http://data.europa.eu/eli/reg/2013/952/oj (Union Customs Code)
- Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 and Commission Delegated Regulation (EU) 2016/341
- Convention on a Common transit procedure – forms the basis for the movement of goods between the 27 EU countries, 4 EFTA countries (Iceland, Norway, Liechtenstein and Switzerland), Türkiye, the Republic of North Macedonia, Serbia, the UK and Ukraine.
- Decisions of the European Court of Justice
TIR
The TIR (Transports Internationaux Routiers, International Road Transport) system is the international customs transit system with the widest geographical coverage – over 66 countries use the procedure.
Like other customs transit procedures, the TIR procedure enables goods to cross international borders under customs control without having to pay duties and taxes usually required at import (or export). One condition of the TIR procedure is that the goods must be transported by road at some point.
Goods are transported from a customs office in one country to a customs office in another country using an internationally accepted customs transit document called the TIR carnet. This document also provides a financial guarantee for the payment of the suspended duties and taxes. The guarantee system is managed by an international organisation, which is currently the International Road Transport Union (IRU).
Although each EU country is a party to the TIR Convention, the EU is considered to be a single territory under the TIR procedure. This means TIR can only be used in the EU for international movements, i. e. where the movement either starts or ends in a non-EU country, or where the goods move between two or more EU countries through a non-EU country.
Under the auspices of the United Nations Economic Commission for Europe (UNECE), the TIR transit system was developed soon after the Second World War to help revitalise the economies of post-war Europe. The TIR Agreement was concluded in 1949, and its success led to the first TIR Convention in 1959.
The 1959 Convention was replaced by the current Customs Convention on the International Transport of Goods Under Cover of TIR Carnets in 1975 (TIR Convention 1975). The TIR Convention 1975 was approved by Council Regulation (EEC) No 2112/78 of 25 July 1978 and entered into force in the European Community on 20 June 1983. The annex to this Council Regulation has been replaced by the Council Decision 2009/477/EC of 28 May 2009. This annex contains the consolidated TIR Convention as amended until the end of 2022.
Each EU country, including the EU itself, is a party to the TIR Convention 1975.
The TIR Convention is maintained by the UNECE, which, in cooperation with the TIR secretariat, also maintains the TIR Handbook. The Handbook contains the text of the Convention and other useful information on the practical application of the Convention.
The TIR transit system is based on five main principles (called the ‘pillars’):
- the use of secure vehicles or containers
- the international guarantee chain
- the TIR carnet
- the mutual recognition of customs controls
- controlled access to use the system.
The TIR Convention 1975 is dynamic: it has been amended many times over the years to reflect changes to each of these main principles. In recent years, the amendments have been structured and taken forward in separate phases.
The first two phases brought in arrangements whereby access to use the TIR system would be subject to customs authorisation (‘controlled access’) and a clarification of the roles and responsibilities of the TIR’s major players. The third phase, which is currently in progress, includes a project to digitalise the TIR system (eTIR international system) and put in place measures to increase the transparency of the international organisation managing it. In 2022, the first version of the eTIR International System specifications were adopted by the new Technical Implementation Body (TIB) and the TIR Administrative Committee.
Since the TIR Convention 1975 is directly applicable, there are relatively few legislative rules set out in the Union Customs Code or its delegated and implementing acts. Key points on the EU’s application of the TIR system are as follows:
- TIR may only be used where the movement either starts or ends in a non-EU country or where the goods move between EU countries through a non-EU country (Articles 226 and 227 of the Union Customs Code).
- The EU’s customs territory is considered to be a single territory (Article 228 UCC).
- The guarantee amount per TIR Carnet is €100 000 (Article 163 IA).
- TIR carnet data for operations within the EU need to be sent electronically to customs authorities (Article 6 UCC).
- The EU’s electronic transit system (NCTS) is to be used for the electronic exchange of data between EU countries’ customs administrations (Article 273 IA).
The Transit Manual is the most comprehensive source of information on transit procedures. Part IX is devoted to TIR.
ATA carnet
The ATA (admission temporaire/temporary admission) carnet serves as a transit document so that goods can be moved within the EU from their entry point to where they will be used under temporary admission, and the other way around to the exit point.
The legal provisions on the use of the ATA carnet as a transit document within the EU are laid down in Articles 226(3)c and 227(2)c of the Union Customs Code (UCC) and in Articles 283 and 284 of Commission Implementing Regulation (EU) 2015/2447.
The ATA carnet can also be used as:
- a transit document (see the Transit Manual)
- a temporary admission declaration (see ‘specific use’).
NATO and military
NATO
The rules on the import, export and transit of goods for NATO forces are set out in the Agreement between the Parties to the North Atlantic Treaty Organisation regarding the Status of their Forces. The document used for transporting such goods is NATO Form 302.
The EU provisions that provide for using NATO Form 302 as a transit document in the EU are Articles 226(3)(e) and 227(2)(e) of the Union Customs Code (UCC) and Articles 221(5), 286 and 287 of the Commission Implementing Regulation (EU) 2015/2447.
Other military activities
Similarly, EU Form 302 may be used for cross-border movements of military goods as part of military activities under the common security and defence policy (CSDP) or in multinational activities outside of CSDP or NATO.
The EU provisions that provide for using EU Form 302 as an EU transit declaration are Articles 226(3)(a) and 227(2)(a) of the UCC and Articles 221(6), 286a and 287a of Commission Implementing Regulation (EU) 2015/2447.
The use of NATO and EU Forms 302 as transit declarations is set out in the military mobility guidance document.
Rhine waterways
The Rhine manifest procedure was set up to facilitate the movement of goods on the Rhine and its tributaries across national borders.
The legal bases for this procedure are the Mannheim Convention of 17 October 1868 and the Protocol adopted by the Central Rhine Navigation Commission on 22 November 1963. The EU provisions that provide for using the Rhine manifest as an EU transit document are Articles 226(3)(d) and 227(2)(d) of Commission Implementing Regulation (EU) 2015/2447 (the Union Customs Code – UCC).
The Mannheim Convention concerns the following countries bordering the Rhine:
- the Netherlands
- Belgium
- Germany
- France
- Switzerland.
For the purposes of the Convention, these countries are considered to form a single territory.
Post (incl. parcel)
The EU 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 Commission Implementing Regulation (EU) 2015/2447 (the Union Customs Code – UCC).
Where non-EU goods are carried by post (including parcel post) from one point to another in the EU, the packaging and any accompanying documents must bear a yellow label as laid down in Annex 72-01 of the UCC.
Where EU goods are carried by post (including parcel post) to or from a part of the EU where Directive 2006/112/EC or Directive 2008/118 EC does not apply, the packaging and any accompanying documents must bear a yellow label as laid down in Annex 72-02 of the UCC.