The transit procedure is applied to all goods subject to customs formalities that must move from one place to another in the European Union.
In order to facilitate the movement of goods from one country to another, some particularly important conventions have been signed, such as the one adopted in Geneva in 1975 (Tir, Transport internationaux routiers), thanks to which all goods transported on vehicles expressly approved for this purpose can cross the borders and the territory of the member countries without being subject to further customs checks, except for those carried out by the customs of the country of final destination.
Per la circolazione di merci ancora soggette a formalità doganali, l’Europa utilizza il regime di transito comunitario, che prevede due diverse possibilità:
Il transito viene utilizzato quando si deve spedire merce non comunitaria da un punto all’altro dell’Unione Europea, senza riscossione dei diritti doganali ma per poterla effettuare bisogna comunque garantire i diritti doganali.
goods originating in third countries which have not yet fulfilled the import formalities are transported.
is instead used for Community goods (or goods that have already paid customs duties), in the few cases in which they are still subject to customs formalities when moving from one Community country to another.
Transit is used when you have to ship non-EU goods from one point to another in the European Union, without collecting customs duties, but you still have to guarantee customs duties.