T1 is the external transit procedure under common (and Union) transit that lets non-Union goods move across customs territories with charges suspended. The goods travel under customs supervision against a transit guarantee, and the procedure is discharged at the customs office of destination. T1 covers non-Union goods, while T2 covers goods with Union status.
How T1 works
- Transit is opened at the office of departure with a guarantee in place.
- Goods move under customs supervision with duty and VAT suspended.
- The procedure is discharged at the office of destination.
- T1: non-Union goods; T2: goods with Union status.
T1 is an external transit declaration that lets non-Union goods move with customs charges suspended.
This is general information, not legal advice; confirm the conditions and time limits for your case. See customs clearance and destinations.
