The external Union transit procedure allows the movement of non-Union goods between the customs authorities of the Union, excluding customs duties and commercial policy measures.
The internal Union transit procedure allows the movement of Union goods between the customs authorities of the Union through the territory of a third country without changing the customs status of the goods.
The common transit procedure applies to the transport of goods between the Member States of the European Union and the EBTA States (Iceland, Norway, Liechtenstein and Switzerland), the United Kingdom, Turkey, North Macedonia, Serbia and Ukraine under the conditions of the Convention of 20 May 1987 on common transit procedures. The TIR procedure for the movement of goods in transit shall only apply where the transport of goods begins or ends outside the customs territory of the European Union or is carried out between two points of the customs territory of the European Union when crossing the territory of a third country.
In order to apply the customs procedure, a declaration shall be submitted in the section of the State Revenue Service (hereinafter - SRS) Electronic Declaration System (EDS). In the case of the TIR procedure, a TIR carnet shall also be drawn up and submitted.
Process description
Service requests
When applying customs procedures, the declarant must show the goods, customs declaration, customs debt guarantee, and corresponding documents at the control point.
Transit procedures are carried out electronically through EMDAS. Enterprises must complete the transit procedure using the "Transit merchant module" through EDS to be presented at customs control points.
Receipt of services
Service is received as per application.
Forms and other documents
- SRS website
Regulations
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