Goods that are moved on to another country
Goods that are disembarked and then moved on to another country are exempt from duty, on the condition that when the goods depart, they are in the same shape and form as when they entered the customs territory. This means that while the goods are in the customs territory, they may not be unpacked or repacked. Furthermore, the goods must be stored at a shipping company or a post office until they depart the Faroes. The goods must generally depart within a month of arrival.

The legal framework for these exemptions is found in § 12 sub-s 2 of the Tariff Act, as well as circular no. 3 from 1995.

Goods that ships and aircraft require while located in the customs territory
Goods that ships and aircraft require are exempt from duty on the condition that the ship or aircraft cannot continue without it. For example, spare parts and so on.

The legal framework for these exemptions is found in § 7, sub-s 1, a of the Tariff Act.

When the goods are imported or moved on TAKS may require that goods in transit are accompanied by a special in-transit manifest which details when the goods were imported and by whom.

If the goods are required for aircraft or ships, a representative or captain must confirm on the freight bill that the goods are received.