Naambeeld Belastingdienst/Douane

Internal customs transit

Customs distinguishes between internal and external customs transit. Internal customs transit involves the transport of Community goods. Community goods are goods that are in free circulation in the EU because they:

  • were produced in the EU, or
  • were imported from a non-EU country and the duties owed on import were paid

The term 'internal' has thus nothing to do with the area within which you transport the goods, but everything to with the status of the goods: the goods concerned are Community goods.

Internal customs transit procedure

You can transport Community goods without customs supervision from one location within the EU to another. However, the internal customs transit procedure enables you to transport Community goods from one location within the EU customs territory to another location within the EU customs territory, via the territory of a non-EU country, without this changing their customs status. Internal customs transit can take place in compliance with the internal Community transit procedure.