The customs transit procedure enables the movement of goods that do not come from the European Union (hereinafter: EU) to the EU Member States. There are external transit (T1) and internal transit (T2) of the EU. The T1 area procedure allows the movement of non-EU goods from one point to another within the customs territory of the EU without the goods being subject to import duties and other charges and trade policy measures. Procedure T2 shall apply to EU goods moving from one point to another within the customs territory of the EU, passing through a country or territory outside that territory. In that case, there is no change in customs status. The paper explains in more detail the movement of goods and the beginning of the described procedures, the end of transit, as well as the application of the misdemeanor law. It was found that customs affairs in general gained in importance and complexity with Croatia's accession to the EU. The tasks of surveillance of goods and detection and suppression of customs offenses are also particularly important. Considering that customs duties are one of the most significant sources of state budget revenues, the tasks of supervision and control in the collection of customs duties are also of great importance. The customs administration is facing certain special challenges nowadays, such as the COVID-19 virus pandemic and the migrant crisis, and therefore customs affairs are even more important.