# Common Transit Procedure (gVV)

*Last updated: 2026-06-27*

> The common transit procedure (German: gemeinsames Versandverfahren, gVV) is a customs procedure that allows goods to be moved under customs supervision through several countries without import duties (customs duty, VAT) becoming payable at each border – the charges are levied in the country of destination or the procedure is discharged there.

The common transit procedure (German: gemeinsames Versandverfahren, gVV) is a customs procedure that allows goods to be moved under customs supervision through several countries without import duties (customs duty, VAT) becoming payable at each border – the charges are levied in the country of destination or the procedure is discharged there. In simple terms, the goods travel through the common transit area with an "open" customs document. Its legal basis is the Convention on a common transit procedure; the gVV is handled electronically via the NCTS (New Computerised Transit System), and in Switzerland now through the Passar goods-traffic system with the goods declaration for transit. Participants are the EU member states, the EFTA states (Switzerland, Norway, Iceland, Liechtenstein) and further contracting parties such as the United Kingdom, Türkiye, Serbia, North Macedonia, Ukraine, Montenegro and Moldova. For professionals (forwarders, hauliers, customs agents): the holder of the procedure (principal) opens the gVV at the office of departure, lodges a guarantee and receives a Movement Reference Number (MRN); the procedure must be discharged at the office of destination within the time limit, otherwise the duties are recovered and the guarantee is called. In Switzerland the relevant rules are set out in BAZG Guideline R-14-01. Not to be confused with the national transit procedure (nTV) for purely domestic movements, with import/export handling via Passar (formerly e-dec), or with the assessment decision (eVV). Last updated: June 2026.

**Source:** BAZG (bazg.admin.ch): Gemeinsames Versandverfahren (gVV) – Durchfuhr durch die Schweiz; Richtlinie R-14-01 «Gemeinsames Versandverfahren (gVV)»; NCTS. Übereinkommen über ein gemeinsames Versandverfahren. Stand: Juni 2026.

## Quick Facts

| Property | Value |
|---|---|
| Term | Common Transit Procedure (gVV) |
| Language | EN |
| Word count | 232 |
| Last updated | 2026-06-27 |
| Source | BAZG (bazg.admin.ch): Gemeinsames Versandverfahren (gVV) – Durchfuhr durch die Schweiz; Richtlinie R-14-01 «Gemeinsames Versandverfahren (gVV)»; NCTS. Übereinkommen über ein gemeinsames Versandverfahren. Stand: Juni 2026. |

---

*Logistics Glossary — Freight Academy: [https://www.freight-academy.com/en/glossary/common-transit-procedure-gvv](https://www.freight-academy.com/en/glossary/common-transit-procedure-gvv)*

*Markdown mirror: [https://www.freight-academy.com/api/md/glossary/en/common-transit-procedure-gvv](https://www.freight-academy.com/api/md/glossary/en/common-transit-procedure-gvv)*

*JSON summary: [https://www.freight-academy.com/api/v1/glossary/common-transit-procedure-gvv/llm-summary?lang=en](https://www.freight-academy.com/api/v1/glossary/common-transit-procedure-gvv/llm-summary?lang=en)*