Economic operators submitting exports/re-exports followed by transit declarations are reminded that:

1. Since according to Article 269.1 of Regulation 952/2013 ( UCC ) Union goods leaving the UCC are to be included in the export procedure and since according to Article 227.1 of the UCC the internal transit procedure allows the movement of Union goods, where an export is followed by transit, this must be an internal transit: T2 or T2F. The T2F applies to trade in Union goods between parts of the Union customs territory to which the provisions on indirect consumption taxation, as set out in Directive 2006/112/EC ( VAT) apply and parts to which those provisions do not apply. The only exception to the above is the one included in art. 189.4 of Delegated Regulation 2015/2446 (RDCAU), when it indicates that the external transit procedure will be applied to the goods listed in art. 1 of Directive 2020/262/ EU, which, having the customs status of Union goods, may be included in the external transit procedure provided for in article 226, paragraph 2, of the Code. Therefore, for goods subject to the IIEE suspension regime included in an export declaration, the transit declaration submitted below must be an external transit declaration: T1.
2. Given that art 270.1. The CAU states that non-Union goods that are to leave the TAU will be subject to a re-export declaration and that, according to art 226.1. Under the external transit regime, non-Union goods may move from one point to another within the TAU. When a re-export declaration followed by transit is submitted, this must be an external transit: T1.

In each of the cases described and, according to Article 329 of Implementing Regulation 2015/2447 (RECAU), the customs office of exit will be:

1. When, after having been released for export, the goods are included in an external transit regime, the customs office of exit will be the customs office of departure of the transit operation (art. 329.5).
2. When, after having been released for export, the goods are included in a transit regime other than the external transit regime, the customs office of exit will be the customs office of departure of the transit operation, provided that one of the following conditions is met (art. 329.6)
   1. that the customs office of destination of the transit operation is located in a common transit country;
   2. that the customs office of destination of the transit operation is located at the border of the customs territory of the Union and that the goods leave that customs territory after having crossed a country or territory situated outside the customs territory of the Union.