T1 and T2 transit
There are two available transit procedures: T1 transit (external Union transit) or T2 transit (internal Union transit).
The main purpose of the procedures is to demonstrate the custom status of your goods, i.e., whether they are Union goods or non-Union goods.
T1 transit (external transit)
T1 transits are mainly used for the following purposes:
- Non-Union goods transit.
- Transit of certain Union goods, for example if you have been granted relief from excise duty, applied for an export grant or repayment and you goods are due to be transited to or by way of a Common transit country.
Examples of T1 transits
- Your goods arrive from the USA to the Port of Gothenburg. The goods should be stored a declared in Stockholm. You use a T1 transit procedure and transport the goods undeclared through Sweden.
- You are exporting Union goods for which you have applied for an export grant. The goods are delivered to a consignee in Oslo (Norway is party to the Common Transit Treaty). The T1 transit procedure should be used.
T2 transit (internal transit)
T2 transits are mainly used for the following purposes:
- Transiting export goods to a country that is party to the Common Transit Treaty.
- Transiting export goods through a country that is party to the Common Transit Treaty.
Examples of T2 transits
- You are transporting Union goods using the T2 transit procedure to a consignee in Oslo.
- You are transporting goods from Sweden to Italy. The goods are shipped via Switzerland (party to the Common Transit Treaty). You use the T2 transit procedure to inform the Italian customs authority that the consignment contains Union goods.
Transit outside the VAT area, T2F
If you need to transit goods to, from or between territories that are within the customs territory of the EU but outside the VAT area (e.g. Åland and the Canary Islands), you should use T2F transit (internal Union transit with an 'F' for 'Fiscal').
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