European customs law refers to transit traffic when an object is transported through a country without being imported and processed for free goods traffic (i.e. paid duty on).
Transit traffic is implemented just like temporary import and export.
If an ATA Carnet is used for transport, it has to be ensured that the blue transit dividers are included and that these are processed at the customs offices. Usually, at the border, a re-exportation deadline is entered on them, which usually only amounts to a few days and must be complied with by all means.If carrying out transports without an ATA Carnet, it must be taken into account that deposits may be required during transit.
If goods temporarily leave the customs territory of the EU while being transported from one EU country to another EU country, as is the case, for example, when driving through Switzerland, customs formalities must be observed as well: Upon re-entry, it must be proven that the goods were previously in the customs territory of the EU. The necessary formalities can be completed by any customs office at the outside EU border.
form 221, BfN
form 226, BfN
Tips ATA Carnet, IHK Berlin (German)