Legal basis / source
Art. 226-236 Regulation (EU) No 952/2013
Customs procedures
T1 (Common Transit)
A transit procedure allowing non-Union goods to be transported through EU territory without payment of duties and taxes. Goods move under customs control from the office of departure to the office of destination. Closure of T1 at the border may affect the export procedure, particularly when goods are simultaneously under export procedure.
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