Can You Close a T1 at Any Customs Office?

How to prepare the process and documents

Division of responsibility between the parties

The holder of the procedure (the principal) is responsible for presenting the goods intact, together with the required information, at the customs office of destination within the prescribed time-limit. The carrier and a recipient who accepts the goods knowing that they are moving under transit are also responsible for this (Article 233(1) and (3) of the Union Customs Code (UCC)). The procedure ends when the goods and the required information are available at the customs office of destination (Article 233(2) UCC) – or with an authorised consignee at an approved place (Article 233(4)(b) UCC).

The minimum data set for the declaration

The transit declaration in NCTS states, among other things, the customs office of destination, the holder of the procedure, the guarantee provided and the particulars of the goods. The MRN is assigned by the system once the declaration is accepted – the carrier uses it at the customs offices of transit and at the customs office of destination. Incomplete or incorrect data is a frequent cause of delays, so it is worth checking every field before lodging the declaration.

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How the declaration and control work

Operational stages from advance notice to release

On arrival, the goods, the MRN of the transit declaration and the information required by that office are presented at the customs office of destination – during its official opening hours; on request, the office may allow presentation outside official opening hours or at another place (Article 306(1) of Implementing Regulation (EU) 2015/2447). The answer to the question in the title is: yes, the procedure can be ended at a customs office other than the one declared in the transit declaration. That office is then considered the customs office of destination (Article 306(4)), and it notifies the customs office of departure of the arrival of the goods on the same day the goods and the MRN are presented (Article 307(2)). The same rules apply in the common transit procedure, which covers, among others, movements from the United Kingdom (Article 45(5) and Article 47(2) of Appendix I to the Convention), and in the United Kingdom – national legislation (The Customs Transit Procedures (EU Exit) Regulations 2018, Schedule 1, paragraph 5(3)).

The most common risk points and how to limit them

Ending the transit at another office requires no request or approval, but it does not remove the other obligations. The time-limit for presenting the goods is set by the customs office of departure (taking into account the itinerary, the means of transport and transport legislation) and it is binding (Article 297 of Regulation 2015/2447). If the customs office of departure has prescribed an itinerary (Article 298), it must be followed. HMRC points out that goods are normally presented at the office stated in the declaration and that a different office of destination is an exception; separate rules apply where a prescribed itinerary has been set. A common mistake in the UK: an import declaration in CDS without presenting the goods and the transit MRN at the office of destination – the transit then remains open (HMRC Transit Manual Supplement, section 4.8.3).

Record-keeping, amendments and what to do if the transit stays open

Record-keeping, corrections and evidence of due diligence

Documents relating to the T1 procedure – declarations, NCTS messages, invoices and transport documents – are kept for at least three years; for transit, the period runs from the end of the year in which the procedure was discharged (Article 51(1) UCC). A declaration can be amended on application and with the permission of the customs authorities, but not after the declarant has been informed of an examination of the goods, after irregularities have been detected, or after the goods have been released; after release, an amendment is allowed only under Article 173(3) UCC (within three years of acceptance of the declaration). On request of the person presenting the goods, the customs office of destination issues a receipt certifying presentation of the goods, with a reference to the MRN (Article 306(5) of Regulation 2015/2447). It is worth keeping, but it cannot be used as alternative proof that the transit procedure has ended within the meaning of Article 312.

When the transit still shows as open

If the customs office of departure does not receive the arrival notification before the time-limit expires, it requests information from the holder of the procedure or from the customs office of destination; replies must be sent within 28 days of the request being sent (Article 310(2) and (4) of Regulation 2015/2447). We describe the practical steps in Unclosed T1 – what to check, the rules for ending transit in Poland in How to close a T1 in Poland, and the paperwork in What documents are needed for T1.

Frequently asked questions