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Internal transit

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Internal Union transit (T2 and T2F) allows Union goods to be transported between two points in the EU customs territory, even where the route passes through a third country, without any change to the customs status of those goods

How Union goods may be transported through third countries

Goods may be transported in one of the following ways:

  • by applying the internal Union transit procedure, where permitted by an international agreement
  • under the TIR Convention
  • under the ATA or Istanbul Convention, where goods are transported in transit
  • through the postal system, in accordance with the acts of the Universal Postal Union, where goods are transported as postal items

T2 procedure

T2 is the internal Union transit procedure applied to Union goods that are:

  • transported from one point in the EU customs territory to another, and
  • where the route passes through a non-EU Member State
  • and the goods retain their Union goods status throughout the journey

T2 also applies in the following cases:

  • where goods being exported from the EU customs territory are taken out to a Contracting Party to the Convention on a common transit procedure that is not an EU Member State, or transported through such a country (e.g. Norway, Switzerland, Ukraine, Moldova) to the customs office of exit (e.g. goods exported from Germany are transported through Switzerland to the port of Genoa, from which they will be taken out to Morocco)

T2 does not apply:

  • where goods are transported by sea only

T2F procedure

T2F is the internal Union transit procedure applied to Union goods that are:

  • transported to a special fiscal territory (e.g. the Canary Islands, the Åland Islands, Campione d'Italia) from another part of the EU customs territory
  • or from a special fiscal territory to another part of the EU customs territory
  • or from one special fiscal territory to another

Summary

Procedure

When applied

Key principle

T2Union goods transported from one point in the EU customs territory to another through a third countryGoods do not lose their Union goods status
T2FUnion goods transported to, from or between special fiscal territoriesGoods do not lose their Union goods status

Key points to remember

  • Internal transit allows Union goods to retain their Union goods status even where the route passes through third countries
  • The T2 and T2F procedures differ in terms of route and territorial status

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