# Duty-Free Transit

*Last updated: 2026-06-26*

> Unlike standard import procedures—where duties fall due at the point of entry—duty-free transit allows goods to cross national borders without any payment at intermediate checkpoints.

Unlike standard import procedures—where duties fall due at the point of entry—duty-free transit allows goods to cross national borders without any payment at intermediate checkpoints. Charges are assessed only at the final destination, and only if the goods are declared for release into free circulation there. The freight forwarder or principal obligor lodges a guarantee with customs and remains liable for the safe, unaltered delivery of the consignment along the entire transit route. Within the EU, this procedure operates through the New Computerised Transit System (NCTS); internationally, the TIR Carnet serves as an equivalent framework. Duty-free transit differs from bonded warehousing in that goods are in transit rather than stored under customs control at a fixed location.

**Source:** [https://taxation-customs.ec.europa.eu/customs-4/union-customs-code/ncts-transit_en](https://taxation-customs.ec.europa.eu/customs-4/union-customs-code/ncts-transit_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Duty-Free Transit |
| Language | EN |
| Word count | 117 |
| Last updated | 2026-06-26 |
| Source | https://taxation-customs.ec.europa.eu/customs-4/union-customs-code/ncts-transit_en |

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

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