Glossary

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another … EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

ATA Carnet is used for the temporary export, transit and temporary admission of goods for specific purposes, e.g. for displays, exhibitions and fairs, as professional equipment and as commercial … samples.

Common transit is a customs procedure for transporting goods between the EU and common transit countries, and between common transit countries themselves. These are the countries that have signed … the Convention on a common transit procedure: the EU Member States, the United Kingdom, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland), Turkey, the Republic of North Macedonia and Serbia.

Carnet de Passages en Douane, or CPD, is the international customs document that covers the temporary admission of motor vehicles to the territory of a state.

The Union transit procedure is used to move non-Union and Union status goods from one point to another within the customs territory of the Union, and also Andorra and San Marino. There are two … categories of the Union transit procedure: external transit and internal transit.