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Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) article 234 CELEX: 02013R0952-20221212 Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure
1. The external Union transit procedure shall apply to goods passing through a country or a territory outside the customs territory of the Union if one of the following conditions is fulfilled: (a) provision is made to that effect under an international agreement; (b) carriage through that country or territory is effected under cover of a single transport document drawn up in the customs territory of the Union. 2. In the case referred to in point (b) of paragraph 1, the operation of the external Union transit procedure shall be suspended while the goods are outside the customs territory of the Union. |