The T1 procedure is external transit: non-Union goods move across the customs territory of the EU without duty and taxes being charged, under customs supervision and against a guarantee. The declaration is filed in the transit system, the movement must end at the office of destination within a set time limit, and discharging the procedure releases the guarantee.
What it is for on UK traffic
Since Brexit British goods are non-Union goods in the EU, so on entry they either have to be released for free circulation with charges paid, or placed under transit and carried inland under supervision. The second option makes sense when clearance is to happen closer to the consignee, when one vehicle carries goods to several countries, or when you want to avoid settling charges at the border. It works the same way in reverse: on transit through third countries, or when moving non-Union goods from Poland towards a port of exit.
T1 and T2: the difference that decides everything
A T1 declaration covers non-Union goods; a T2 covers Union goods moving through the territory of a third country. The choice follows the customs status of the goods, not convenience. Getting it wrong is expensive, because it leads to an argument about whether the goods retained their status at all. This has very practical consequences for movements to Ireland across the United Kingdom, where the land bridge requires the right document and a clean discharge. We break it down in our texts on transit documents, on Union status of goods and on transport to Ireland over the land bridge.
The guarantee: who provides it and why it is not a formality
Transit means customs and tax charges are suspended, not cancelled. So the procedure requires a guarantee covering the potential customs debt, in comprehensive or individual form, provided by the person entitled to use the procedure. If the procedure is not properly discharged, the guarantee is called and proceedings over the customs debt start against whoever provided it. That is why nobody in this business treats an undischarged transit as something to sort out next week.
What the movement looks like step by step
- A transit declaration at the office of departure, with goods description, values and route data.
- A guarantee in place and the declaration accepted; the system issues a movement reference.
- Customs seals applied and an accompanying document issued.
- Carriage along the prescribed route, respecting the time limit for presenting the goods.
- Presentation of the goods at the office of destination and entry into the next procedure.
- Discharge of the transit and release of the guarantee.
What usually goes wrong
The first problem is missing the time limit for presenting the goods, usually after a breakdown, a cancelled crossing or a poor estimate of journey time. The second is a breach of customs seals, for example during an attempt to enter the trailer, which requires immediate notification and a report. The third is a discrepancy between documents and reality, most often in weights and package counts. The fourth is carriage away from the prescribed route without justification. Every one of these can be handled if it is reported at once, and every one becomes a problem if it surfaces only at discharge. Incidents en route are covered in our texts on a cancelled crossing and on trailer tampering.
Transit against the alternatives
Transit is not the only way to postpone charges. Customs warehousing allows non-Union goods to be stored without duty until they leave, and imports into the EU destined for another member state can use a procedure deferring the tax. An ATA carnet, in turn, handles temporary admission of goods that must return unchanged. Each of these tools solves a different problem. We cover them in texts on customs warehousing, on customs procedure 42 and on the ATA carnet.
How we run transit on our movements
We open and discharge transit together with the customs agents we work with regularly, and treat it as part of the transport service rather than something for the customer to arrange separately. The driver receives the accompanying document and clear instructions on where and by when the goods must be presented. Time limits are planned with a buffer for the crossing, because the Channel can be unpredictable. On groupage we make sure the customs status of every consignment is clear before loading, because mixing goods of different status on one vehicle calls for organised paperwork rather than improvisation. This is general information rather than customs advice.
Sources
- European Commission: the transit procedure
- GOV.UK: using transit to move goods to the EU and common transit countries
Need carriage with transit and clearance closer to the consignee? Describe the route and goods through the quote form and we will plan documents and transport in one process. The scope of formalities is on the customs clearance page.
