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Convention on a common transit procedure
The customs transit procedure enables goods to move more freely and simplifies customs formalities. It takes the form of a temporary suspension of the duties and taxes normally due on goods imported into the customs territory. This procedure is based on a convention between the EC and the countries of the European Free Trade Area (EFTA)
Council Decision 87/415/EEC of 15 June 1987 concerning the conclusion of a Convention between the European Community, the Republic of Austria, the Republic of Finland, the Republic of Iceland, the Kingdom of Norway, the Kingdom of Sweden and the Swiss Confederation on a common transit procedure [See amending acts].
Customs transit is a customs procedure that facilitates the transport of goods:
- between two points in the customs territory;
- between two points in the customs territory, via a different customs territory;
- between two or more different customs territories.
The system allows temporary suspension of the tariffs, taxes and commercial policy measures applicable to imports. It allows customs clearance formalities to be carried out at destination rather than at the point of entry into the customs territory.
For the EC, customs transit enables goods to move under the transit procedure from their point of entry into the EC to their place of customs clearance, where the customs and national taxation obligations are dealt with.
The Convention on a common transit procedure was set up in 1987. After the 1995 and 2004 enlargements of the EU, the contracting parties are now as follows:
- the EC;
- Iceland, Liechtenstein, Norway, Switzerland and Romania (' EFTA countries ' for the Convention).
Amending provisions on the common transit procedure are adopted by the EC-EFTA Joint Committee.
The common transit procedure is not compulsory. The TIR procedure or the export procedure may be used instead.
The common transit procedure closely resembles the Community transit procedure in its rules and procedures, which are almost identical. The Community transit procedure is based on the Community Customs Code and its Implementing provisions.
T1 and T2 procedures
The 2001 reforms
In 2001, major changes were made to the Convention on the common transit procedure. These are intended to make the transit procedures more resistant to fraud during the transit operations, in order to:
- protect the financial interests of the contracting parties more effectively;
- simplify the administrative formalities for traders, easing the movement of goods.
|Key terms used in the act|
|Act||Entry into force||Deadline for transposition in the Member States||Official Journal|
|Decision 87/415/EEC||20.05.1987||-||OJ L 226 of 13.08.1987|
|Amending act(s)||Entry into force||Deadline for transposition in the Member States||Official Journal|
|Regulation (EEC) No 1811/88||30.06.1988||-||OJ L 162 of 29.06.1988|
|Regulation (EEC) No 2011/89||14.07.1989||-||OJ L 200 of 13.07.1989|
|Regulation (EEC) No 664/91||22.03.1991||-||OJ L 075 of 21.03.1991|
|Decision No 1/91 EEC/EFTA||01.01.1993||-||OJ L 402 of 31.12.1992|
|Decision No 2/92 EEC/EFTA||01.01.1993||-||OJ L 402 of 31.12.1992|
|Decision No 1/93 EEC/EFTA||01.01.1994||-||OJ L 012 of 15.01.1994|
|Decision No 2/93 EEC/EFTA||01.01.1994||-||OJ L 012 of 15.01.1994|
|Decision No 1/94 EEC/EFTA||01.01.1995||-||OJ L 371 of 31.12.1994|
|Decision No 2/94 EEC/EFTA||01.01.1995||-||OJ L 371 of 31.12.1994|
|Decision No 3/94 EEC/EFTA||01.04.1995||-||OJ L 371 of 31.12.1994|
|Decision No 4/94 EEC/EFTA||01.01.1995||-||OJ L 371 of 31.12.1994|
|Decision No 3/95 EC/EFTA||01.01.1996||-||OJ L 117 of 14.05.1996|
|Decision No 1/96 EC/EFTA||05.07.1996||-||OJ L 226 of 07.09.1996|
|Decision No 2/96 EC/EFTA||05.07.1996||-||OJ L 226 of 07.09.1996|
|Decision No 3/96 EC/EFTA||01.03.1997||-||OJ L 043 of 14.02.1997|
|Decision No 4/96 EC/EFTA||01.01.1997||-||OJ L 043 of 14.02.1997|
|Decision No 2/97 EC/EFTA||01.10.1997||-||OJ L 238 of 29.08.1997|
|Decision No 3/97 EC/EFTA||01.10.1997||-||OJ L 238 of 29.08.1997|
|Decision No 4/97 EC/EFTA||01.02.1998||-||OJ L 005 of 09.01.1998|
|Decision No 1/1999 EC/EFTA||31.03.1999||-||OJ L 065 of 12.03.1999|
|Decision No 2/99 EC/EFTA||31.03.1999||-||OJ L 119 of 07.05.1999|
|Decision No 1/2000 EC/EFTA||20.12.2000||-||OJ L 009 of 12.01.2001|
|Decision No 1/2001 EC/EFTA||07.06.2001||-||OJ L 165 of 21.06.2001|
|Decision No 2/2002 EC/EFTA||27.11.2002||-||OJ L 004 of 09.01.2003|
|Decision No 1/2005 EC/EFTA||17.06.2005||-||OJ L 189 of 21.07.2005|
|Decision No 2/2005 EC/EFTA||17.06.2005||-||OJ L 189 of 21.07.2005|
|Decision No 3/2005 EC/EFTA||17.06.2005||-||OJ L 189 of 21.07.2005|
|Decision No 4/2005 EC/EFTA||15.08.2005||-||OJ L 225 of 31.08.2005|
|Decision No 5/2005 EC/EFTA||04.10.2005||-||OJ L 269 of 14.10.2005|
|Decision No 6/2005 EC/EFTA||04.10.2005||-||OJ L 324 of 10.12.2005|
|Decision No 1/2006 EC/EFTA||25.10.2006||-||OJ L 357 of 15.12.2006|
|Decision No 1/2007 EC/EFTA||1.1.2007||-||OJ L 145 of 7.6.2007|