What Documents Are Needed for T1?

What you need to open a T1

T1 is transit for non-Union goods. For movements starting in Great Britain it almost always has this status, because it covers goods made in Great Britain and goods on which UK duty has been paid (GOV.UK: preparing to move goods using transit). The transit declaration is made in NCTS before the movement starts. According to GOV.UK you need:

• the declarant's EORI number - see how to get an EORI number;
• the guarantee reference number (GRN) and NCTS access code - without them you cannot make the declaration;
• the status of the goods (usually T1);
• a local reference number (LRN) created by the declarant, unique and under 22 characters;
• the MRN of the export declaration (where one is needed), or an exit summary declaration if no export declaration is required;
• the reference numbers of the offices: departure, each office of transit and destination (you can check them on the European Commission's DDS2 site);
• an estimated transit time - according to GOV.UK no more than 14 days.

You base the declaration data on the commercial and transport documents: the commercial invoice (description, value, commodity codes), the packing list (number and weight of packages) and the CMR consignment note. They must be consistent with each other - discrepancies in codes, weights or party details are the most common reason for a load being held and the declaration corrected. How we quote is explained on how much does UK customs clearance cost.

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The customs guarantee for T1

Transit suspends duty and taxes, so it must be covered by a guarantee approved by HMRC. A comprehensive guarantee (CCG) is required if you move goods under transit more than three times in a 12-month period or want to become an authorised consignor. Its amount should cover the potential debts on all goods in transit at any one time; if you cannot work them out, GOV.UK allows you to assume the sterling equivalent of 10,000 euros. After receiving the guarantee HMRC issues a GRN and an NCTS access code (GOV.UK: guarantee amount). More in our article on the customs guarantee.

How the declaration and movement work

1. The export declaration (if required) and preparation of the transit data.
2. The transit declaration in NCTS - once the goods are released you receive the MRN.
3. Movement to the office of destination within the time limit. A paper TAD no longer has to travel with the goods, but the driver must be able to show the MRN - manually, digitally or as a printed barcode (GOV.UK: Transit Manual Supplement, 4.1.8).
4. Presenting the goods and MRN at the office of destination and closing the transit - see how to close a T1 in Poland.

Customs checks can be documentary or physical, depending on the risk profile of the consignment. If a transit stays open, see what to do about an unclosed T1. The full procedure is described in T1 transit from the UK to Poland. A broader overview of the T1 document for exports from the UK to the EU is in our guide.

Who is responsible for the T1 declaration

The holder of the procedure (the principal) is responsible for the transit and must ensure the goods reach the office of destination intact (GOV.UK). A customs agency can lodge the declaration as a direct or indirect representative; an indirect representative is jointly liable with the client, and the client remains responsible for the accuracy of the data supplied. See direct and indirect customs representatives.

Keeping records

Keep transit documents for the period required by law: in the EU a minimum of 3 years (Article 51 of the Union Customs Code), in the UK 4 years for customs declarations according to HMRC (GOV.UK). Log every correction with its date and reason; NCTS printouts and correspondence with the agency will help.

Need help with a T1?

If you would like the data checked before the transit is opened, send us the invoice, packing list and CMR and we will point out what is missing. You will find our full range of services at UK customs clearance.

Frequently asked questions