T1 Document – Customs Clearance

Customs clearance using a T1 document is used when moving non-Union goods (e.g. goods from the UK) under the Union or Common Transit procedure. This document confirms the customs declaration that allows goods under transit to travel from the point of entry to the destination, where clearance actually takes place.

Why use the transit procedure

The transit procedure allows businesses to:

• Suspend duty and tax for the duration of the goods' journey.
• Simplify customs clearance formalities — clearance happens at the destination rather than at the point of entry.
• Move goods safely across customs territories, minimising the risk of being held up at the border.

Customs transit systems

• TIR — an international transit system used for road transport.
• ATA — a document that allows goods to move temporarily under temporary admission.
• Union and Common Transit — systems used across the EU and the EFTA countries, Turkey, Serbia, the UK and the other parties to the Common Transit Convention.

Key documents in the transit procedure

• T1 document — used for goods moving under the customs transit procedure.
• T2 — used for the movement of Union goods through third countries.

Handing the transit procedure to a professional customs agency ensures clearance runs smoothly and the T1 formalities are completed correctly.