Those who perform or wish to perform exchange of goods in EU

Common Transit Procedure is used for tax-free transportation of goods from outside of European Union at the territory of EU Member States and/or EFTA (European Free Trade Association) countries. The Common Transit Procedure prescribes that the payment of customs duty, excise duty, VAT, and other charges on goods should be suspended for the time of transit operation of these goods from the office of departure to the office of destination.

Companies may use this procedure to simplify transit of goods from one contracting state to another. However it is not obligatory to use it. Common Transit Procedure is divided into two types according to the customs status of the goods:

procedure T1 and procedure T2.

T1        Procedure T1 includes the transit of non-Community goods, whereby the measures normally applied to the import of goods have been suspended.

T2        Procedure T2 includes the transit of Community goods, whereby the measures normally applied to the import into EFTA or Visegrad country have been suspended.

In today’s world the customs administrators have to adjust themselves fast and flexibly to the needs of trade, and to follow the constant changes in business environment.

The new calculation system for transit (NCTS) is a Europe-wide system based on electronic declaration and processing. It is supposed to replace the existing paper-based system and to manage better the intra-Community and common transit. It comprises all EU Member States including the members of EFTA.

The main tasks of NCTS are:

ü        to improve the efficiency and organisation of transit procedures;

ü        to enhance prevention and discovery of frauds;

ü        to speed up the operations done in the framework of transit procedures;

ü        to guarantee the safety of these operations.