As a reminder: non-Union goods are goods which do not have the status of Union goods, which means that import duties or other taxes have not been paid yet (as opposed to Union goods) and are under the supervision of customs.
External Union Transit starts at the Customs office of departure and ends at the Customs office of destination.
Article 226 UCC requires non-Union goods to be transported in one of the following ways:
- under the external Union transit procedure;
- in accordance with the TIR Convention, provided that such movement:
- began or is to end outside the customs territory of the Union
- is effected between two points in the customs territory of the Union through the territory of a country or territory outside the customs territory of the Union;
- in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;
- under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);
- under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;
- under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.