T1 Transit from the UK to Poland: How It Works Step by Step

T1 transit from the UK to Poland means moving goods that do not have EU (Union) status under the common transit procedure, so that import duty and VAT are suspended while the goods travel and are not paid at each border; import formalities are dealt with in Poland once the transit has ended. The UK and the EU are both parties to the Common Transit Convention, so a T1 started in Great Britain is a common transit movement, not Union transit. It is opened in NCTS by the holder of the procedure (the principal), secured by a guarantee, travels under a single MRN and ends when the goods and the MRN are presented at the office of destination (GOV.UK; the equivalent EU rule for Union transit is Article 233 UCC).

This page is the practical walk-through of a UK-to-Poland T1 movement. For the document itself and T1 versus T2, see T1 document: what it is, T1 vs T2; for the Polish side of closing, see how to close a T1 in Poland.

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What a T1 is, and how it differs from T2 and from import

Within the Common Transit Convention, goods are either non-Union goods (T1) or Union goods (T2) (HMRC Transit Manual Supplement, section 2). Goods sent from Great Britain to Poland normally travel as T1. T2 is for Union goods, for example EU goods that pass through the UK and go on to another EU Member State and must keep their Union status. While goods are in transit, payment of duty and other charges is suspended and a guarantee must secure any potential customs debt (GOV.UK: transit and other suspensive regimes).

“Import T1” is sometimes misunderstood: a T1 is a movement under customs supervision, not release for free circulation. When the transit ends the goods still need import clearance (customs declaration, duty, VAT). See T1 versus direct import.

Two ways a T1 can run: opened in the UK or at an EU port

Two situations are common, and both run in NCTS, but under different rules:

• Transit opened in Great Britain (common transit) – goods leave the UK under a T1 declared at the UK office of departure or at an authorised consignor's premises, and travel to a Polish office of destination under the Common Transit Convention, to which the UK is a party.
• Transit opened at the EU entry point – goods arrive by sea or road in another EU country (for example at a port in Germany or the Netherlands) and are moved under the Union transit procedure (T1) to a Polish office, where import clearance is carried out. This movement runs entirely inside the EU customs territory, so the Union Customs Code and Regulation 2015/2447 apply (Article 226 UCC).

T1 transit from the UK to Poland: step by step

The steps below follow the HMRC guidance for movements out of Great Britain (GOV.UK).

1. Plan the movement. Agree who is the principal, which route and offices of transit will be used, and who the haulier is. Keep the haulier's details for your records.
2. Make the export declaration where one is required for the goods.
3. Load and seal. Load the goods, seal the vehicle where appropriate and record the seal number in NCTS.
4. Lodge the transit declaration in NCTS including the export declaration reference. The system assigns the transit movement reference number (MRN).
5. Release. At an authorised consignor's premises you wait for HMRC clearance; at an office of departure the haulier takes the goods to an inland border facility, a port's designated customs checking facility or the office of departure, as instructed. A paper TAD is no longer mandatory (see below).
6. Journey. The haulier presents the goods and documents at each office of transit named in the declaration and follows the prescribed route if one was set.
7. Arrival in Poland. The goods and the MRN are presented at the office of destination (or to an authorised consignee), controls are carried out and the goods are released from transit (HMRC Transit Manual Supplement, section 4; for Union transit see Article 306 of Regulation 2015/2447).
8. Closure. The office of departure closes the movement and the guarantee is released. Check the status in NCTS and keep the confirmation.

Who opens the T1: the principal, authorised consignor and your agent

The procedure is opened by the holder of the procedure (the principal), who is usually the exporter, the importer or the customs agent acting for them. Under the Common Transit Convention the holder is responsible for presenting the goods intact at the office of destination within the prescribed time limit, and this also applies to a carrier or recipient who accepts the goods knowing they are moving under transit. HMRC adds that, unless such persons are made aware of their responsibilities, customs can pursue only the holder for a customs debt arising from non-presentation of the goods (HMRC Transit Manual Supplement, section 4). The equivalent EU rule for Union transit is Article 233(1) and (3) UCC.

An authorised consignor can start the movement from its own premises and an authorised consignee can receive and close it at an approved place. Both need a customs authorisation, and HMRC requires a comprehensive guarantee to apply to become an authorised consignor (GOV.UK).

NCTS, guarantee, MRN and TAD

• NCTS. A UK trader must use NCTS to move goods under the Common Transit Convention. You need an EORI number (or a common transit country trader ID), a business address, a guarantee, the Customs Declaration Service entry number for goods released for free circulation, vehicle details and a description of the goods (GOV.UK). In Poland, transit is handled in the NCTS2 system (now NCTS2 PLUS) via PUESC. HMRC also states that a 6-digit commodity code (HS code) is mandatory for every item on the transit declaration (Transit Manual Supplement, 4.1.3.3); for recent system changes see NCTS Phase 6 changes.
• Guarantee. Transit needs an HMRC-approved guarantee covering the duty, VAT and excise that would become due if the movement were not closed correctly. A comprehensive guarantee is required if you use transit more than three times in a 12-month period. While a movement is open, part of the guarantee is allocated to it, and you cannot open a new movement without enough unallocated guarantee (GOV.UK).
• MRN and TAD. The MRN identifies the movement. HMRC states that the Transit Accompanying Document no longer has to travel with the goods as a paper document (since 21 January 2025 the driver does not need a paper copy), but the driver must hold the MRN (for example digitally on a phone). The TAD shows the MRN in numeric form and as a barcode, and it is useful if goods are diverted or an incident occurs. What matters is that the goods and the MRN are presented to customs at the office of destination, which tells NCTS the goods have arrived.

The full document checklist is in what documents are needed for T1.

Route, GMR and GVMS ports

If the office of departure prescribes an itinerary, the haulier must follow it. HMRC warns that if a haulier diverts to a different office of transit, that office may refuse to let the movement cross the frontier or send it back where a fixed route was set.

For goods leaving Great Britain through locations that use the Goods Vehicle Movement Service, the haulier creates a goods movement reference (GMR). For Common Transit Convention movements from Great Britain to the EU, GOV.UK generally requires the DUCRs of the export declarations, and the transit MRN (TAD MRN) only in specific cases, for example where the goods do not need an export declaration or the movement was started by an authorised consignor meeting HMRC's criteria (GOV.UK: create a goods movement reference). The GMR is a separate border requirement and does not replace the transit declaration. Check with GOV.UK which locations apply to your route, and see GMR explained for how it works in practice.

Entering the EU: ENS and ICS2

Goods brought into the customs territory of the Union must be covered by an entry summary declaration (ENS), lodged at the office of first entry before the goods arrive. The carrier lodges it; instead, it may be lodged by the importer or consignee or another person in whose name or on whose behalf the carrier acts, or by any person able to present the goods at the customs office of entry (Article 127(1), (3) and (4) UCC). A customs declaration can replace the ENS only if it contains the ENS particulars and meets the conditions of Article 130 UCC. ICS2 has applied to road transport since 1 April 2025 (European Commission). According to the Commission, from 1 June 2026 every consignment entering the EU should have a valid ENS lodged either directly in ICS2 or, in countries that chose the “opt-in” option, combined with the transit declaration in NCTS Phase 6 (European Commission: ICS2). So do not assume that a transit opened in the UK covers the ENS: confirm with the haulier or your agent before departure who lodges it and in which system; see ENS: what it is and when it is required.

Office of destination in Poland, and closing at another office

The transit ends when the goods and the MRN are presented at the office of destination. The office of destination notifies the office of departure of the arrival, carries out controls on the basis of the data received from the office of departure and sends the control results; the goods are released from transit and the office of departure then discharges (writes off) the movement (HMRC Transit Manual Supplement, section 4; for Union transit, Articles 306–309 of Regulation 2015/2447).

The goods may also be presented at a different customs office than the one declared. Under the Union transit rules that office is then treated as the office of destination and notifies the office of departure of the arrival (Articles 306(4) and 307(2) of Regulation 2015/2447). For common transit, HMRC explains that where the actual office of destination does not hold the anticipated arrival record, NCTS requests it automatically from the office of departure and the arrival can be processed (Transit Manual Supplement, 4.6). Details: can you close a T1 at any customs office.

Closing the T1 is not the same as clearing the goods. HMRC stresses that release and write-off messages only mean the goods have left the transit procedure, not customs control. Import clearance in Poland is a separate declaration; see T1 versus direct import.

Timing

The time limit for presenting the goods is set by the office of departure, taking into account the itinerary and the means of transport (for Union transit it is binding on the Member States the goods pass through: Article 297 of Regulation 2015/2447). For HMRC-set limits, the Transit Manual Supplement says HMRC would normally expect a maximum of 8 days for EU movements and 4 days for UK movements; authorised consignors have the limit set in their authorisation (HMRC Transit Manual Supplement). Plan for border queues and weekends, because a late arrival can trigger an enquiry even when the goods are fine.

What happens if the T1 is not closed

If the office of departure has not received notice of arrival by the end of the time limit, an enquiry procedure begins (for Union transit: Article 310 of Regulation 2015/2447). HMRC says it contacts the sender within 7 days of the date the goods should have arrived. Under EU law, failure to meet transit obligations can give rise to a customs debt (Article 79 UCC), and the guarantee remains tied up until the movement is discharged; incorrect closure can delay its release and lead to fines or additional duties. What to check: unclosed T1.

Common mistakes

• The goods arrive, but nobody presents them and the MRN at the office of destination, so the movement stays open.
• No confirmation of receipt is kept from the customs office or the consignee.
• The route is changed contrary to the declaration.
• The guarantee is too low, so the next movement cannot be opened.
• Declaration data (commodity code, weight, parties) does not match the commercial and transport documents.
• Treating closure of the T1 as import clearance.

Need a T1 moved from the UK to Poland?

We handle the NCTS side of UK-to-Poland transit and the import clearance that follows. Send us the shipment details and we will reply with a quote; how we quote is explained on how much UK customs clearance costs.

To make an enquiry easier, see how to prepare a brief for a customs agency.

Frequently asked questions