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Customs transit is a customs procedure used to move goods between two points from one customs territory to another.
The use of customs transit procedure entails the possibility of temporary suspension of duties, taxes and trade policy measures that can be applied during importation. In this way, this process makes it possible for customs clearance procedures to be done at the point of destination and not at the point of entry into the customs territory.
Customs transit is particularly important in cases where a customs territory is combined with several fiscal territories: it allows goods in transit to move from the point of entry into the Union to the point of clearance, where both customs obligations and National financial obligations are carried out in it. There are different transport systems used in the EU for customs transit of goods. Transit procedure is a customs procedure that allows the movement of goods from one point in the customs territory of the community or member state to another point without these goods being subject to import duties. The goods that enter the customs territory of the country are under customs supervision from the time of arrival and are determined based on the Merck tariff code. The transit procedure is a customs procedure that allows the movement of goods from one point in the customs territory of the community or member state to another point without these goods being subject to import duties.
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