Ce que vous devez savoir concernant le transit douanier

Customs transit is one of the four categories of special procedures. It is a customs procedure used to facilitate the movement of goods between two points in a customs territory, through another customs territory, or between two or more customs territories.

Different transit scenarios can be distinguished, which are as follows:

• Entering and leaving the customs territory of the Union consecutively

• Leaving the customs territory of the Union and successively returning to it

• Entering the customs territory of the Union and continuing the movement to a specific point in the customs territory of the Union.

• To place the goods under an export procedure and then under a transit procedure

The transit movement involves the following customs offices:

First, the customs office of departure, which:

• accepts the transit declaration

• Carries out a risk analysis and possible control of the goods

• clears the transit procedure and issues the guarantee

Secondly, the customs office of destination, which :

Carries out another check and verifies that all the goods have arrived within the time limit;

Sends the results of the control to the Customs office of departure when the verification of the goods and/or documents is satisfactory

Thirdly, the Customs office en route, which acts as a Customs office of control when the goods enter or leave the Customs territory of the Union in the framework of Customs transit, but is neither the point of departure nor the destination. The customs office of transit certifies the entry or exit of particular goods in customs transit.

2 - Customs transit procedure

There are two types of customs transit, which are the following:

• The external transit, T1, generally applies to non-EU goods. This particular procedure allows by default for non-EU goods to be moved from one point to another within the customs territory of the Union in such a way that customs duties and other charges are suspended.

• Internal transit, T2, usually applies to Union goods. The internal transit procedure allows the economic operator to temporarily leave and return to the customs territory of the Union, while maintaining the EU character of the goods entrusted to him.