Community Transit (CT) is a customs procedure that allows goods not in free circulation - ie non-Community goods - to move between two points within the European Union EU), whilst customs duties or other charges are suspended. CT is also required to control the movement of goods to or from the 'special territories' - the Aland Islands, the Canary Islands, the Channel Islands, French Guiana, Guadeloupe, Martinique, Mount Athos and Reunion. It's also used to control the movement of certain goods between the EU and Andorra and between the EU and San Marino.
Once CT goods arrive at a destination the goods must be presented to customs at the office of destination and the movement ended. The goods must not be moved elsewhere before they are entered into another customs procedure. Transit declarations are processed on the New Computerised Transit System (NCTS) used by all EU and EFTA countries. Read more about using the New Computerised Transit System (NCTS) to move goods across the European Community.