Skip to content
Home
Services
Customs Clearance
Transit

Transit

Transit refers to the movement and passage of goods (subject to duties and taxes) between two points within the customs territory of the European Community without paying customs duties and taxes (TRANZIT).

A key requirement for goods to be placed under the Community Transit regime is the establishment of a guarantee, the amount of which is calculated based on the total duties and taxes applicable to the goods being transported.

To place goods under the Community Transit regime, a “Principal Holder” is designated. This party presents the goods to the Customs Office of Departure, submits the relevant declaration, and is responsible for the guarantee.

Community/common transit is closely linked to most customs regimes and serves as a vital customs tool for any modern outward-looking business, ensuring the security and efficiency of goods transportation.

Τ1/Τ2

CARNET TIR

For the Union/Common Transit of your goods, we undertake:

Issuance of Transit Documents

Depending on the case, we handle the issuance of necessary transit documents such as:

  • T1
  • T2
  • ΤΙR
  • Τ2L-T2LF

Additionally, we provide full support with personalized presence during physical inspections.

Required Documents for Union Transit

  • Mandate (Authorization Order)
  • Commercial Invoice
  • Bill of Lading (B/L) or Freight Document
  • CITES Certificate, if your products contain flora or fauna species listed as protected and endangered
  • Electronic Authorization
  • EORI Number

National Consumption Tax Rates (E-liquids for Electronic Cigarettes)

E-liquids contained in electronic cigarette devices or in special refill containers or single-use vials intended for use in electronic cigarettes (with or without nicotine): €0.10 per milliliter.

Tax Warehouse (requires a guarantee of at least €5,000).

National Consumption Tax Rates (Coffee)

  • Roasted Coffee: €3 per kilogram of net weight.
  • Unroasted Coffee: €2 per kilogram of net weight.
  • Instant Coffee: €4 per kilogram of net weight.
  • Preparations based on coffee extracts, distillates, or concentrates, or containing coffee: €4 per kilogram of net weight in the final product.

Tax Warehouse (requires a guarantee of at least €5,000).

SCT Rates (Ethyl Alcohol and Alcoholic Beverages)

  • Ethyl Alcohol: €2,450 per hectoliter of pure ethyl alcohol.
    A reduced rate of 50% (€1,225) applies to ethyl alcohol intended for the production of ouzo or contained in tsipouro or tsikoudia.
  • Beer: €5 per degree PLATO per hectoliter of beer.
    A 50% reduced rate applies to beer produced by independent small breweries, provided their annual production does not exceed 200,000 hectoliters.
  • Intermediate Products: €102 per hectoliter of the final product, with exceptions such as Natural Sweet Wine, for which the rate is set at €51.
  • Wine (Table Wine, Sparkling Wine): €0 per hectoliter of the final product.
  • Fermented Beverages (other than wine and beer): €20 per hectoliter of the final product.

Tax Warehouse (requires a guarantee of at least €180,000).

The SCT on cigarettes is structured as follows:

a) Fixed Tax: €82.50 per thousand (1,000) cigarettes (1 tax unit), which is the same for all cigarette categories.

b) Proportional Tax: 26% of the retail price per thousand (1,000) cigarettes (1 tax unit), which is also the same for all cigarette categories.

The total amount of SCT calculated under the above cases (a) and b) cannot be less than €117.50 per thousand (1,000) cigarettes (1 tax unit).

  • Cigars and Cigarillos: 35% of the retail price per kilogram.
  • Fine-Cut Tobacco (intended for the production of hand-rolled cigarettes): €170 per kilogram of net weight.
  • Other Smoking Tobacco (such as pipe tobacco or shisha tobacco): €156.70 per kilogram of net weight.

Tax Warehouse (requires a guarantee of at least €235,000).