Community Transit is the most frequently used means of Customs Transit. There are 2 means of transit:
- External Community Transit, this is T1 in the declaration
- Internal Community Transit, this is T2 in the declaration
Both means of transit involve the transport of goods from one place within the EU to another place within the EU. The procedure is the same for both forms. The difference lies in the customs status of the goods you are transporting.
Submitting an electronic declaration
Under the Community Transit Procedure, you submit an electronic declaration via the NCTS system. For this you need to register. You can apply by submitting the Application form Electronic Messaging Registration.
You must submit the declaration before sending the goods. In the declaration you must specify, among other things, an Office of Departure and an Office of Destination. The customs offices that are connected to NCTS can be found in the European Commission's List of Customs Offices. In a number of cases, you must also enter the so-called security data in the declaration.
Standard Declaration Procedure
Under the Standard Declaration Procedure, you must present the goods to a customs office or another location approved or designated by Customs. For each declaration, you must provide a guarantee for the customs debt that may be incurred.
Upon departure, Customs seals the means of transport. An accompanying document must be enclosed with the goods. Finally, you must present the goods to the Customs Office of Destination.
You can only submit a declaration on paper if the fall-back procedure (only available in Dutch) has been initiated.
External Community Transit means that non-Union goods are transported from one location in the EU to another location in the EU.
The procedure is compulsory for the transport within the EU of:
- Non-Union goods
- Union goods to which special measures apply
The internal Community transit procedure applies to the transport of Union goods:
- from, to and between the areas not belonging to the fiscal territory of the EU
- between 2 countries in the EU, via the territory of an EFTA country
- from one EU country to another EU country, via the territory of a country which is neither an EU country nor an EFTA country
Are you transporting Union goods from, to and between territories which do not belong to the fiscal territory of the EU? If so, you must submit a T2F declaration.
In certain situations the Internal Union Transit Procedure is mandatory.