For border crossings of goods during the transport within the EU or the EFTA states and if the transport route is also running through non-EU countries, a T2 document is issued. In this article, you will find information about its field of application.
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Similar to the T1, the T2 is also a transit procedure. With the T2 document, you can ship EU community goods (that have been manufactured in the EU or EFTA states, resp. which have been cleared there) not only within the EU and EFTA states, but also transport them through a third country. You can prove the status of the EU goods with the T2L.
The T2 transit procedure is an internal EU transit procedure. It is also applied for transports in the following customs territories of the EU:
(This applies for the maritime traffic. For other types of transport, you might use the T2LF)
With the T2 procedure, the goods maintain the EU customs status. Within Europe this is not too important, as for EU goods import charges do not have to paid. What, however, if you have to leave the EU temporarily during the transport? Usually, import charges have to be paid. Yet, the T2 enables you an import in and export from the third country free of duty and tax.
The only requirement for this is that the third country is participating in the agreement. If you are, for example, transporting goods from Germany to Italy and if you are, in doing so, transporting through Switzerland, there will be no customs clearance nor payment of tax. The T2 is not applied, if it is a transport solely by air or sea.
The T2 transit procedure can be initiated at the place of the departure. Information, such as the number and total weight of the packages, or the number of the seals, are necessary. Moreover, information about consignor and consignee, as well as the customs tariff number are mandatory. Through this procedure, it is possible to track the T2 freight. After the application, a period of seven days is given to present the goods to the customs. There, they will check for example the identity, the amount, or property of the goods. This transit procedure requires a security deposit. The amount of these costs are the estimated import charges of the destination country. However, you will not have to worry about leaving a security deposit, as our exclusive customs broker will be covering these costs for you!
The T2 transit procedure will be closed at the destination country.