T1 and T2 are transit declarations in the NCTS system. T1 moves non-Union goods (e.g. from outside the EU or not yet cleared), suspending duty and VAT until the office of destination. T2 covers Union goods moving through a third country. The choice depends on the customs status of the cargo, not on direction.
When to use which
- T1 — non-Union goods in transit, charges suspended.
- T2 — Union goods through territory outside the EU.
- Status is confirmed by the goods’ customs history and sender documents.
NCTS (New Computerised Transit System) is where a T1/T2 transit is opened and closed, together with its MRN number.
We run transit as part of the PL ⇄ UK haul. See customs clearance and destinations.
