The external Union transit procedure allows the movement of non-Union goods between the customs authorities of the Union, excluding customs duties and commercial policy measures.
The internal Union transit procedure allows the movement of Union goods between the customs authorities of the Union through the territory of a third country without changing the customs status of the goods.
The common transit procedure applies to the transport of goods between the Member States of the European Union and the EBTA States (Iceland, Norway, Liechtenstein and Switzerland), the United Kingdom, Turkey, North Macedonia, Serbia and Ukraine under the conditions of the Convention of 20 May 1987 on common transit procedures. The TIR procedure for the movement of goods in transit shall only apply where the transport of goods begins or ends outside the customs territory of the European Union or is carried out between two points of the customs territory of the European Union when crossing the territory of a third country.
In order to apply the customs procedure, a declaration shall be submitted in the section of the State Revenue Service (hereinafter - SRS) Electronic Declaration System (EDS). In the case of the TIR procedure, a TIR carnet shall also be drawn up and submitted.