Naambeeld Belastingdienst/Douane

Internal Community transit

Customs speaks of internal Community transit if Community goods are transported. The internal Community transit procedure is used for the transport of Community goods:

  • from, to and between the areas not belonging to the fiscaal territory of the EU
  • between 2 countries in the EU, via the territory of an 025 EFTA countries
  • from one EU country to another EU country, via the territory of a country that is neither an EU country nor an EFTA country

The internal Community transit procedure may be used if Community goods are transported via a non-EU country. The procedure is compulsory if you transport goods:

  • from a part of the EU customs territory where Directive 77/388/EEC applies to another part of the EU customs territory, where this directive does not apply
  • from a part of the EU customs territory where Directive 77/388/EEC does not apply to another part of the EU customs territory, where this directive does apply
  • from a part of the EU customs territory where Directive 77/388/EEC does not apply to another part of the EU customs territory, where this directive does not apply either

Declaration

In order to transport the goods under the internal Community transit procedure, you have to file a T2 declaration. In those cases where you transport Community goods from, to and between areas that do not belong to the fiscal territory of the EU, you have to file a declaration T2F.

Your declaration must specify, amongst other things, an office of departure and an office of destination. The customs offices that have access to NCTS can be found on the European Commission's List of customs offices.