VATupdate
spain

Share this post on

Simplifying Transit Procedures: The Electronic Transport Document as a Union/Common Transit Declaration

  • The electronic transport document (ETD) is used as a transit declaration for goods transported by air and sea.
  • The ETD simplifies the transit regime and replaces the use of a common transit procedure.
  • The ETD lists the goods loaded onto a ship or aircraft and serves as a common/Union transit declaration.
  • Authorization to use the ETD is granted to applicants who meet certain requirements.
  • The applicant must be established in the territory of a contracting party/customs territory of the Union.
  • The applicant must declare regular use of the common/Union transit regime.
  • The applicant must meet criteria established in Regulation (EU) 952/2013.
  • The applicant must operate a significant number of flights/crossings between airports/ports in the Union.

Source: sede.agenciatributaria.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

Sponsors:

VAT news

Advertisements: