Article 144

Under the external transit procedure, non-Community goods may be moved from one point to another within the customs territory of the Community without being subject to any of the following: import duties; other charges as provided for under other relevant provisions in force; commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down cases in which and the conditions under which Community goods are to be placed under external transit, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Movement as referred to in paragraph 1 shall take place in one of the following ways: under the external Community transit procedure; in accordance with the TIR Convention, provided that such movement: began or is to end outside the customs territory of the Community; or is effected between two points in the customs territory of the Community through the territory of a country or territory outside the customs territory of the Community; in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place; under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine); under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951; under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts. External transit shall apply without prejudice to Article 140.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.