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.
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.
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