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Transport and warehousing

Goods imported from outside the European Union can be transported and stored within the EU without paying customs duties and taxes. There are many alternative customs procedures for this, especially if the goods are not expected to be re-exported immediately from the Union. The goods can e.g. be placed in temporary storage for a maximum period of 90 days or they can be stored for a longer period under the customs warehousing procedure.

There are also alternative ways of transporting goods, depending on whether or not the goods are of a commercial nature. Goods can be transported under the T transit procedure in countries that are part of the common transit area, and with a TIR Carnet to countries outside the EU and back.