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Customs regulations

What are "Special arrangements"?


The transit procedure is used for the facilitation of the movement of goods between two places in the same customs territory, through the territory of a third country, or between two or more places in different customs territories.

Under the external transit procedure (T1), non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to duties or other charges.

Under the internal transit procedure (T2), Union goods may temporarily leave and re-enter the customs territory without any change in their customs status.

Other types of transit procedures are Union transit (only EU countries) and the common transit procedure. The common transit procedure can be used for those countries which are contracting parties to the Common Transit Convention (EU, the EFTA countries, Turkey, Macedonia and Serbia).

Another transit procedure is the so-called TIR system. The TIR system is an international convention, also involving countries that are not members of the European Union. The UK is one of the contracting parties, which means that, even after brexit, the TIR procedure can be used with the UK. The UK acceded to the Convention on a common transit procedure on 1 January 2021.