The T2 transit document allows the cross-border transport of Union goods between EU and EFTA member states, such as when the transit route goes through a non-EU country. This document establishes a legal framework for the duty-free and tax-free movement of goods. An example would be shipping cargo from Italy to Germany via Switzerland.
T1 vs. T2 Transit Documents
A T2 document is reserved for Union goods (those produced or already cleared for free circulation within the EU).
A T1 document is used for non-Union goods, which are items originating from outside the EU that have not yet undergone customs clearance or paid import duties.
