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Customs transit is a customs procedure used to move goods within one customs territory, via another, or between two or more different customs territories. The transit procedure can be used to delay the payment of import duties and value-added tax. Duties and VAT can be temporarily suspended.

The French Customs Authority has made changes to the transit document process in Calais. Some software companies made digital connections to the French customs systems, automatically entering data into the system. The French Customs Authority doesn’t allow this for fear of conflicts of interest. 

The Union Customs Code (UCC) wants to promote international competitiveness and improve export opportunities. To facilitate this they have developed four special procedures: