Transit is a customs procedure that allows goods to be moved across international borders with the temporary suspension of customs duty, VAT and other commercial policy measures. It is particularly useful and efficient for Irish/EU products navigating the UK land bridge.

The common transit procedure is in place in all 27 EU countries as well as UK, Iceland, Norway, Liechtenstein and Switzerland, Macedonia & Serbia. EU transit is used for moving goods without customs clearance through the EU and while temporarily leaving the EU (e.g., Using the UK land bridge).

Electronic transit declarations are required when moving goods under transit. When applied with a combination of simplified customs transit procedures, traders can avoid customs checks on their products at points of entry into the EU. And facilitate customs clearance in a place of their own choosing.

The end-to-end customs transit process, when applied in full, can reduce customs debt exposure, significantly decrease customs clearance times, and increase customer delivery times when trading with the UK or continental Europe.