[customs procedure]What is Common and Community transit

Common transit

This procedure is used for the movement of goods between the 27 EU Member States and the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland). It is based on the Convention of 20 May 1987 on a common transit procedure. The rules are effectively identical to those of Community transit.

Community transit

This procedure is used for customs transit operations between the EU Member States and is in general applicable to the movement of non-Community goods for which customs duties and other charges at import are at stake, and of Community goods, which, between their point of departure and point of destination in the EU, have to pass through the territory of a third country.

The rules are set out in the Community Customs Code.