goods are transported through the national territory of a country, they must stop at all border crossings in order to be registered with customs. A transit procedure considerably simplifies the movement of goods between EU Member States and third countries (non-EU countries). The customs experts at Gerlach are familiar with all relevant regulations and legal norms of transit procedures. Therefore, you should rely on Gerlach – your customs specialist – for transit.
Make it easy for yourself
In the EU, the so-called destination country principle applies. This means that VAT on goods is only levied in the country in which they are to be traded and consumed. This is the starting point of the transit procedure. The transit procedure allows goods to be transported between two points within the EU. Customs clearance of goods must then be carried out at their final destination. In addition, this procedure allows goods to be transported between two EU countries if they pass through a non-EU country (third country).
There are different types of transit procedures. The best known is the TIR carnet (Transport Internationaux Routiers), which simplifies road transport. The customs controls carried out in the country of departure are recognised in all the countries crossed. There is also the Carnet ATA (Admission Temporaire) which is especially designed for the temporary import of goods in international trade. The Community transit procedure (CTS) regulates the transport of goods from non-EU countries between two EU Member States and the common transit procedure (CTS) regulates the transport of non-EU goods between EU and EFTA countries. No matter which procedure you choose: Gerlach is always the right contact for you.