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1.Under the external transit procedure, non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to any of the following:
(a)import duty;
(b)other charges as provided for under other relevant provisions in force;
(c)commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
2.In specific cases, Union goods shall be placed under the external transit procedure.
3.Movement as referred to in paragraph 1 shall take place in one of the following ways:
(a)under the external Union transit procedure;
(b)in accordance with the TIR Convention, provided that such movement:
began or is to end outside the customs territory of the Union;
is effected between two points in the customs territory of the Union through the territory of a country or territory outside the customs territory of the Union;
(c)in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;
(d)under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);
(e)under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;
(f)under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
1.Under the internal transit procedure, and under the conditions laid down in paragraph 2, Union goods may be moved from one point to another within the customs territory of the Union, and pass through a country or territory outside that customs territory, without any change in their customs status.
2.The movement referred to in paragraph 1 shall take place in one of the following ways:
(a)under the internal Union transit procedure provided that such a possibility is provided for in an international agreement;
(b)in accordance with the TIR Convention;
(c)in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;
(d)under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);
(e)under cover of form 302 as provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;
(f)under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
Where goods are moved from one point in the customs territory of the Union to another in accordance with the TIR Convention, the ATA Convention / Istanbul Convention, under cover of form 302 or under the postal system, the customs territory of the Union shall, for the purposes of such transport, be considered to form a single territory.
1.Where the customs authorities of a Member State decide to exclude a person from TIR operations under Article 38 of the TIR Convention, that decision shall apply throughout the customs territory of the Union and TIR carnets lodged by that person shall not be accepted by any customs office.
2.A Member State shall communicate its decision referred to in paragraph 1, together with the date of its application, to the other Member States and to the Commission.
The customs authorities may, upon application, authorise a person, referred to as an 'authorised consignee' to receive goods moved in accordance with the TIR Convention at an authorised place, so that the procedure is terminated in accordance with point (d) of Article 1 of the TIR Convention.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
the specific cases where Union goods are to be placed under the external transit procedure in accordance with Article 226(2);
the conditions for the granting of the authorisation referred to in Article 230.
The Commission shall specify, by means of implementing acts, the procedural rules to apply points (b) to (f) of Article 226(3) and points (b) to (f) of Article 227(2) in the customs territory of the Union, taking into account the needs of the Union.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).