Customs and transit in the EU: UCC, T1/T2 and EORI

When you need customs

Within the EU single market, goods in free circulation move without customs formalities. Customs come into play when the goods cross the external border of the Union: import from a third country, export to a third country, or transit through the customs territory. The general framework is the Union Customs Code (UCC), Regulation (EU) No 952/2013.

The EORI number

Every company carrying out customs operations in the EU needs an EORI number (Economic Operators Registration and Identification), a single identifier valid throughout the Union. Without an EORI, a customs declaration cannot be lodged.

Transit: T1 vs T2

The transit procedure allows goods to be moved between two points of the customs territory while suspending duties and VAT until destination. The key distinction:

EU transit and the Common Transit Convention (with EFTA countries, Turkey, the United Kingdom, etc.) are managed through the NCTS system, normally with a guarantee covering the potential customs debt.

The TIR carnet

The TIR system (Transports Internationaux Routiers, a UNECE convention) allows international road transit across multiple countries with a single guarantee document, minimising border checks. It is especially relevant on routes involving countries outside the common transit procedure.

How Incoterms fit with customs

The Incoterms® determine who handles export and import clearance, but do not replace customs legislation:

• EXW: the buyer takes on all clearance, including export — operationally complex for the seller.
• FCA, CPT, CIP, CFR, CIF: the seller clears export; the buyer, import.
• DDP: the seller also takes on import clearance and the payment of duties and VAT at destination.

TRALEXIA scope note

The TRALEXIA customs module provides informational guidance on when and how these procedures apply. The final determination of tariff classification (TARIC code), origin, customs value and applicable procedure rests with the customs declaration and, where applicable, with an authorised customs representative.

This guide is a regulatory explainer for operational purposes and does not constitute customs or legal advice. Always verify the requirements with the competent customs authority.