T2 — internal transit

Used for Union goods transported through third-country territory (e.g. Switzerland, EFTA) without losing their status.

The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).

Shipments from Germany to Italy via Switzerland; intra-Union goods traffic transiting EFTA.

Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?

Requirements: NCTS, security where applicable, Common Transit Convention.

Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.