Community and common transit system

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A Community Transit System (GVV) is a European agreement that regulates the movement of goods within the European Union and associated countries. The GVV enables goods to be moved without successive national customs procedures . The customs control is carried out continuously from departure to destination.

The same principles apply to the joint shipping procedure (gemVV or gV) as for the gVV, but slightly different legal bases apply and it regulates the shipping of goods, in particular between the EC and the EFTA states .

Both procedures are customs shipping procedures .

Areas of application

Community transit procedure (gVV)

1. Transport of non-Community goods between two places within the customs area of ​​the EC . Transport via a third country is only possible under certain conditions (there is an international agreement such as between the EC and EFTA). Accompanying paper: T1 Gvv 1.png
2. Transport of community goods that are subject to special measures in connection with their export (e.g. reimbursement under the agricultural policy or reimbursement under the customs drawback procedure; remission or reimbursement of import duties, etc.) AND are to be exported under the joint transit procedure to an EFTA state OR in joint transit procedure to a third country , but affecting the territory of EFTA states. Accompanying document: T2 Gvv 2a.png
or
Gvv 2b.png
3. Transport of Community goods that begins and ends in the EC and previously touched the territory of an EFTA country (third country).
Transport via a third country is only possible under certain conditions (there is an international agreement such as between the EC and EFTA). Not to be used for: transport by air or sea		 Gvv 3.png
4th Transport to and between parts of the EC where the directives on tax harmonization do not apply (e.g. the Channel Islands , Mount Athos , etc.). Internal gVV (T2 F procedure)
5. Transport between EC and Andorra or San Marino . Depending on the circumstances:
external or internal gVV

Common transit procedure (according to VV or gV)

1. Transport of non-Community goods between EC and EFTA countries. Gemvv 1.png
2. Transport of Community goods between EC and EFTA countries. Only applies in the EC if it is a question of community goods. Only applies in the EFTA states if the goods arrive using a T2 procedure and are forwarded. Gemvv 2.png

Security deposit

In principle, a security is required to cover the existing tax risk . In the case of a single transit procedure, this can be done either through the Community / common transit procedure

  • a cash security (i.e. deposit or transfer of a specified amount of money)
  • a security title of EUR 7,000 or through
  • Provision of a surety ( individual guarantee )

respectively.

Under certain conditions (e.g. an issued authorization "Utilization of a comprehensive guarantee"), a comprehensive guarantee for any number of transit procedures can be accepted by the customs authorities as security within the framework of the joint / common transit procedure. An exemption from the security deposit can also be considered.

Simplifications

According to Article 372 ff Customs Code DVO, several simplifications are possible in the Community / joint transit procedure, such as

  • the use of a comprehensive guarantee
  • the exemption from the provision of security
  • the use of special closures
  • the exemption from the binding transport route
  • the status of an approved consignor
  • the status of an approved recipient
  • special simplifications for carriage by sea and by air
  • in rail traffic and in large containers or through pipelines
  • further simplifications due to bilateral or multilateral agreements between the countries

Unauthorized withdrawal from customs supervision

(According to EU or German law :)

If a shipping procedure is not carried out properly (example: the goods are not properly placed , containers are lost, trucks are stolen, freight wagons are broken into, etc.), search and dunning procedures are initiated, the investigations of which usually result in the incurrence of duties according to Articles 201 - 216 of the Customs Code for customs duties , import sales tax and possibly other additional consumption taxes .

Unauthorized removal of the goods from customs supervision can constitute a breach of the seal and will be prosecuted as a tax offense; In Germany, in accordance with Article 203 of the Customs Code in conjunction with Section 382, ​​Paragraph 1, No. 2 of the Tax Code and Section 30 of the Customs Ordinance - in addition to the tax liability incurred - a fine of 5,000 euros may be imposed .

See also

Web links