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Union transit (UT) is a form of customs procedure¹ that allows goods not in free circulation to move between two points within the EU whilst duties and other charges are suspended. It also controls the movement of goods to or from special territories including:

1. Ìý

   •ÌýÌýÌýÌý Aland islands

2. Ìý

   •ÌýÌýÌýÌý Canary Islands

3. Ìý

   •ÌýÌýÌýÌý Channel Islands

4. Ìý

   •ÌýÌýÌýÌý French Guiana

5. Ìý

   •ÌýÌýÌýÌý Guadeloupe

6. Ìý

   •ÌýÌýÌýÌý Martinique

7. Ìý

   •ÌýÌýÌýÌý Mount Athos, and

8. Ìý

   •ÌýÌýÌýÌý Reunion

UT also controls the movement of industrial goods (chapters 25–97 of the Harmonised System) between the EU and Andorra and goods between the EU and San Marino. Once the goods arrive at the destination the goods cannot be moved elsewhere unless they are entered into another customs procedure. All Transit declarations are to be processed on the New Computerised Transit System (NCTS).

The UK Transit Procedure (TP) is a form of customs procedure² that allows goods to move across multiple international borders. In the context of UK, TP allows