Community Transit (CT) provides procedures to exploit fully the
EU's Customs Union, by enabling the various EU Customs authorities
to distinguish between community (T2 status) and non-community goods
(T1 status).
T1 non-community goods travelling through
the EU require accompanying CT documentation, which details their
dutiable status. However, CT documentation is not required for T2
community goods. There are a number of simplified CT procedures.
For instance, Authorised Consignors (on export) and Authorised Consignees
(on import) can authenticate their own CT documentation at their
own premises, thus obviating the need to seek authorisation from
Customs for each export, or import.
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