Trips leading up to and after UCT are those carried out by road vehicles with transport units (containers, swap bodies, trailers) between the point of loading/unloading and a transhipment station or the Rhine port. In this regard, the load may not change when being transferred from one carrier of transport units (containers) to another.
Holders of vehicles subject to the PSVA that are used for UCT trips receive a refund for the trips leading up to and after the UCT by submitting a request to the Directorate General of Customs.
In this regard, please note the directives and the documents listed in the "Services" infobox. (available in German, French and Italian)