Transport by air
If goods are transported by air, the application of the customs transit procedure is compulsory. However, the classic customs transit procedure is insufficiently compatible with the mode of operation used in aviation. For this reason, the following simplifications are possible here:
These simplifications apply both to Community transit and to common customs transit.
The use of ordinary customs transit declarations for customs transit by air remains allowed, for that matter. However, such declarations are not or rarely submitted in practice.
This simplification applies both to Community transit and to common customs transit.