T1 Document: The Key to Smooth Export of Goods from the UK to the EU

Charges are suspended until the consignment reaches the office of destination and the transit operation is closed (Article 226 of the Union Customs Code; HMRC on transit).

In practice, when someone asks “what is T1” or “T1 transit”, they mean the movement of goods under the Common Transit Convention, to which the United Kingdom is a party. Below: how T1 differs from T2, who opens and closes it, how the guarantee works and which mistakes to avoid.

What is T1 — definition and use

Transit lets you move goods between the UK, the EU and other Common Transit Convention countries by air, rail, road or sea. It allows you to defer the full import or export declaration and the payment of duty until the end of the movement, and to carry out some formalities at the office of departure or destination or at your own premises (as an authorised consignor or consignee) — gov.uk.

The UK is a party to the Common Transit Convention. The other parties are the EU, Georgia, Iceland, Liechtenstein, Moldova, Montenegro, Norway, North Macedonia, Serbia, Switzerland, Türkiye and Ukraine (as stated by gov.uk, updated 1 November 2025). If goods travel by road to or through a country outside the Convention, you may want to consider the TIR procedure — gov.uk.

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T1 vs T2 — what is the difference?

Whether you use T1 or T2 depends on the customs status of the goods:

• T1 (external transit) — non-Union goods, for example goods sent from the UK to the EU. The goods are not subject to import duty while they are being moved (Article 226 UCC).
• T2 (internal transit) — Union goods moved from one place in the EU to another through a country or territory outside the EU, without changing their customs status (Article 227 UCC).

Union goods are placed under external transit only in specific cases (Article 226(2) UCC). Where they are exported to or through a Common Transit country, this applies, among other things, to goods that have undergone export formalities in order to obtain a refund under the common agricultural policy, or goods eligible for repayment or remission of import duty (Article 189 of Delegated Regulation 2015/2446). Proof of Union status (T2L) is a separate declaration, which is not submitted in NCTS as a transit declaration (gov.uk).

Who opens a T1 and where it is closed

• Opened by the person entitled to use the procedure (the “principal”), usually the exporter or their customs agent, by submitting a transit declaration in NCTS at the office of departure or at the premises of an authorised consignor (gov.uk).
• Closed by the office of destination or an authorised consignee. The obligation is discharged and the transit ends when the goods and the required information are available at the office of destination (Article 233 UCC).
• The carrier and the recipient who accepts the goods knowing that they are moving under transit are responsible for presenting them at the office of destination within the time limit and intact (Article 233(3) UCC).

Details for the Polish side: how to close a T1 in Poland.

Transit guarantee

Transit requires a guarantee approved by HMRC. It covers the potential debt for duty, VAT and excise that would arise if the movement were not properly closed. No debt is charged if the consignment is closed at its destination. A comprehensive customs guarantee (CCG) is mandatory if you use transit more than 3 times in 12 months or want to become an authorised consignor. Until the movement is closed, part of the guarantee is reserved for it, and if your funds run short you will not be able to open the next movement (gov.uk, as at 29 September 2026).

Documents and data for T1

According to gov.uk, to move goods in NCTS you need: an EORI number (or the trader identification number of a Common Transit country), your business address, a guarantee, the Customs Declaration Service entry number (for goods released for free circulation), vehicle details and a description of the goods. The movement may be accompanied by a Transit Accompanying Document (TAD) with the MRN and a barcode; the goods and the TAD (or the MRN with the barcode in electronic form) are presented at the office of destination — gov.uk. Full list: what documents are needed for T1.

T1 step by step (export from Great Britain)

1. Plan the route, check whether an export declaration is needed, and collect the carrier’s details.
2. Submit the export declaration (if required), load the goods, seal them (if applicable) and record the seal number in NCTS.
3. Submit the transit declaration in NCTS with the export declaration number. If departing from an authorised consignor’s premises, wait for release by HMRC; at an office of departure, the carrier takes the goods there.
4. Print the TAD (an authorised consignor prints it on site) and give it to the carrier together with the other documents. The MRN on the TAD is the movement reference number.
5. The carrier presents the goods and the TAD at the offices of transit named in the declaration.
6. The office of destination or an authorised consignee closes the transit. Check in NCTS that the movement has been completed and the guarantee released, and ask the carrier for confirmation of receipt from the customs office or the consignee.

Source for the steps: HMRC — moving goods out of Great Britain through common transit countries. Obligation to use NCTS: a UK trader must use NCTS if they want to move goods under the Common Transit Convention (gov.uk).

Most common mistakes — an unclosed T1

• The goods arrived, but nobody presented them at the office of destination — the system receives no arrival notification and the movement stays open. Presenting the goods and the TAD notifies NCTS of arrival (gov.uk).
• No confirmation of receipt or paperwork — HMRC advises asking the carrier for confirmation from the customs office or the consignee and keeping the records of the movement.
• Changing the route contrary to the declaration — if a mandatory route has been set, the next office of transit may refuse to let the consignment through or send it back.
• Guarantee too low — you will not be able to open the next movement.

Consequences of improper closure: delayed release of the guarantee and even fines and additional charges. If goods do not reach their destination, HMRC contacts the sender within 7 days of the date on which the consignment should have arrived (gov.uk). What to check when a T1 is hanging: unclosed T1 — what to check.

Need a T1 document?

We prepare T1/T2 transit documents for the export and transit of goods from the UK to the EU, in line with the NCTS procedure.

Call: +44 333 335 5072 or go to the contact form. Individual quote provided after documents are submitted.

Customs agency registered with CDS, UK EORI number.

Frequently asked questions