Customs services only

T1 Transit Documents (Common Transit)

Customs paperwork only — no transport or removals included.

In short

A T1 is a transit declaration under the Common Transit Convention that lets non-Union or non-cleared goods move under customs control from an office of departure to an office of destination, with duties and taxes suspended and secured by a guarantee until the goods are presented and the transit is discharged.

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Last reviewed: 15 October 2026

Overview

The UK joined the Common Transit Convention in its own right from 1 January 2021, alongside the EU and other members such as Norway, Switzerland and Türkiye. That allows a lorry to leave a UK inland site under a T1, cross the Channel and travel to an inland customs office in Germany or Italy, where the goods are then imported — instead of clearing at the first port.

Transit is not an import or an export. It is a suspension procedure: it pauses the payment of duty and VAT while goods are on the move. The T1 is opened in the New Computerised Transit System (NCTS), generating a Movement Reference Number (MRN) and a Transit Accompanying Document that travels with the goods. When the goods arrive and are presented at the office of destination, the movement is ended there and discharged at departure.

Because duties are suspended, a guarantee is required to cover the potential debt. Holders of transit authorisations use their own guarantee; others rely on an authorised principal (often a customs agent or haulier) who takes on responsibility for the movement.

Who this is for

Consignments travelling through several countries before being cleared
Movements where clearance at an inland destination office is preferred
Exporters who want an export and onward transit combined on one journey

How the process usually works

1Appoint a holder of the procedureThe holder (principal) is responsible for presenting the goods intact at destination within the time limit.
2Provide a guaranteeA comprehensive or individual guarantee covers the duties and taxes at risk during the movement.
3Open the T1 in NCTSThe declaration is lodged at the office of departure; an MRN is issued.
4Travel within the route and time limitSeals must stay intact and the goods must be presented at the office of destination within the prescribed time.
5End and discharge transitAt destination the transit is ended and goods are placed under the next procedure — usually import.

Documents commonly requested

Transit Accompanying Document with the MRN
Commercial invoice and packing list
Guarantee reference
Export declaration MRN, where combined with export
Transport document (CMR)

Indicative list — requirements depend on goods, route and declaration type.

Common mistakes

Confusing T1 with an export declaration — a T1 does not by itself prove export
Failing to present goods at the office of destination, leaving the transit undischarged and the guarantee exposed
Breaking or changing seals en route
Missing the time limit set for the movement

Timing

The office of departure sets a time limit for presenting goods at destination. Clearance at either end still depends on the customs authorities and any checks they choose to make; we do not guarantee timings.

Key regulatory dates

1 January 2021 — The UK became a contracting party to the Common Transit Convention in its own right. Source

Frequently asked questions

What is the difference between T1 and T2?

T1 is used for goods without Union status (non-cleared goods). T2 is used, in particular situations, to move goods that keep Union status through a third country. Most UK-to-EU commercial movements that use transit are T1.

Do I need a guarantee for a T1?

Yes. A guarantee covers the duties and taxes suspended during transit. In practice it is usually provided by the authorised principal opening the movement.

Can I use transit for household goods?

It is possible, but household moves often clear at the border under transfer of residence relief instead. Which route suits depends on the destination country's practice.

Official sources

How MoveQuoteLocal can help

MoveQuoteLocal is not a licensed customs broker or authorised customs representative. Send a customs-only enquiry and our own team reviews it — nothing is passed automatically to another company. We explain what is likely to be involved and, only with your agreement, help you reach a qualified customs intermediary. This is general information, not legal or tax advice.

Go to the customs-only enquiry form