Transitgeschäfte

Transitgeschäfte refers to the cross-border movement of goods through a country's territory without them being released for free circulation within that country. These goods are under customs supervision from their point of entry to their point of exit. The primary purpose of transit is to facilitate international trade by allowing goods to be transported efficiently between countries, often by bypassing customs formalities within intermediate nations.

There are typically two main types of transit: internal transit and external transit. Internal transit involves the movement of goods from one point to another within the customs territory of a single country, often after importation but before final customs clearance. External transit pertains to the movement of non-Union goods from one point to another within the Union, or from a third country through the Union to another third country.

Transit procedures are governed by international conventions and national customs laws. These regulations aim to ensure the security of the goods, prevent fraud, and collect any applicable duties and taxes should the goods not be exported as declared. Common instruments used for transit include the TIR Convention (Transports Internationaux Routiers) for road transport and the NCTS (New Computerised Transit System) within the European Union. The successful completion of a transit operation requires proper documentation and adherence to customs procedures at both the starting and ending points.