Customs transit is a simple procedure the advantage of which is that non-Union goods can move from point A to point B and the payment of customs duties and other charges is deferred. It can start and / or end in or outside the customs territory of the Union.
The Union transit procedure is a transit operation under which goods move between two points in the customs territory of the Union. The common transit procedure, however, is a transit operation under which goods move from one point in the customs territory of the Union to the territory of the contracting party to the convention on the common transit procedure and between the territories of the contracting parties to the mentioned convention.
In a transit procedure, the holder of the procedure describes the goods and provides financial guarantee, while a customs authority affixes a customs seal on a consignment. When the goods are delivered at the place of destination, the guarantee is released and the holder of the procedure can decide whether he shall pay customs duties and other charges or he shall place the goods under customs warehousing procedure or any other procedure or he shall re-export the goods in question.
Besides the Union transit procedures (road traffic) and common transit procedures, there are also transit procedures under cover of TIR Carnet, ATA Carnet, form 302, the Rhine Manifest, under the postal system and transit operations in railway, maritime and air traffic.