What T1 Means in Practice
T1 is the external transit procedure used for goods that do not have Union status — typically third-country imports that need to move across the UK, EU or another CTC country before being declared for free circulation. The customs duty and import VAT are suspended for the duration of the transit movement; they only become due (or are waived, depending on the final regime) when the goods are presented at the office of destination.
When You Need a T1
Common scenarios that trigger a T1 declaration:
- Containers landing at a UK seaport that need to move inland to a customs warehouse before clearance
- Goods arriving from Türkiye, China or another non-CTC origin that will be cleared at an inland EU office (not the first border)
- Empty equipment returns where duty status is unclear
- Goods crossing multiple CTC borders before reaching their final declaration point
If you have Union-status goods that temporarily leave EU customs territory (e.g. crossing Switzerland), you need a T2, not a T1 — see our T2 / T2F / T2L guide.
How a T1 Is Lodged
- Pre-arrival data — commercial invoice, packing list, EORI of principal, route, vehicle / trailer registration, planned departure time
- Commodity classification — HS code is needed to size the guarantee correctly
- Guarantee allocation — either your own Customs Comprehensive Guarantee (CCG) or third-party cover; we manage both
- NCTS submission — the declaration is lodged in the New Computerised Transit System and the MRN (Movement Reference Number) is issued
- Transit Accompanying Document (TAD) — driver carries the printed TAD with the MRN barcode for presentation at every office of transit
- Discharge — at the office of destination, NCTS records arrival and the guarantee is released
Common Pitfalls
- Wrong principal — the declarant on the T1 must hold (or sit under) the guarantee
- Mismatched seal numbers — the seal applied at the office of departure must match what's recorded on the TAD
- Late presentation — every transit has an expiry time; arriving late triggers an anomaly that blocks discharge
- Open transits — if NCTS doesn't auto-close on arrival, an inquiry procedure must be opened or the guarantee stays bound
Need a T1 Lodged Now?
We work 24/7 including weekends. Send us the movement details and we'll have the MRN within the hour.