Free trade within the EU
There is free trade between EU countries. This means that no customs formalities are required for the export of goods. You only need a fully completed bill of lading.
There is one important exception. When goods enter the EU, but have not yet been released into free trade because they still have to be transported within the EU, you need a T1 Transit Document. These are, for example, goods that do not remain in the EU or that are forwarded onward from the EU via customs storage. Although import duties and VAT have not yet been paid for these goods, they are subject to customs duties. The T1/Transit document is therefore a transit document.
Since 2012, Customs has been carrying out checks on the use of EORI numbers (Economic Operators Registration and Identification number) in customs declarations. Do you do business with countries within the EU? Then you must provide an EORI number as an identification number in all data exchange with customs. Read more