External and Internal Customs Transit
Customs has a procedure for External and Internal Customs Transit. The terms 'external' and 'internal' have nothing to do with the area in which you transport the goods, but with the status of the goods. External Transit concerns the transport of non-Union goods, Internal Transit concerns the transport of Union goods.
Non-Union goods are goods that are not yet in free circulation in the EU.
Union goods are goods that:
- are wholly obtained or produced in the EU
- are imported as non-Union goods into the EU after payment of import duties and national taxes
- are obtained or produced from these aforementioned goods
Different types of regulations
External and internal customs transit takes place under the Community Transit Procedure or under another specific procedure:
More information about the different types of regulations and the application range can be found in the Customs Manual (only available in Dutch).