External Transit (T1)

What is external transit (T1)?

The external transit procedure allows by default for non-Union goods to be moved from one point to another point within the customs territory of the Union so that customs duties and other charges are suspended. The T1 usually refers to the actual document that facilitates this movement.

NB. Goods under this procedure are still under customs supervision and can only be moved to locations that have been approved by customs, e.g. bonded warehouses.

How does a T1 transit declaration work?

Someone lodges a T1 declaration at the office of departure, and the goods then move under customs supervision to the office of destination, where the transit procedure ends. A guarantee typically covers the duties and taxes that could become due if the goods don't arrive. Transit procedures usually set a time limit for the journey, so you'll want to close the movement promptly to release the guarantee.

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