Frequently Asked Questions
Common transit, NCTS and CCG questions answered
What is the difference between T1 and T2?
T1 is external transit for non-Union goods — third-country goods moving through Union territory under duty suspension. T2 is internal transit for Union goods that temporarily leave EU customs territory but retain Union status (e.g. Union goods crossing Switzerland or the UK landbridge between two EU points).
What is NCTS?
NCTS (New Computerised Transit System) is the electronic system used across every Common Transit Convention country to lodge transit declarations, issue MRNs, present at offices of transit, and discharge at offices of destination. The UK and EU run interconnected NCTS instances.
Do I need a Customs Comprehensive Guarantee?
Yes for any transit movement ending outside the UK. The guarantee covers the suspended duty and VAT. You can apply for your own CCG (CG12 form, HMRC approval required) or move goods under a third-party CCG — we offer cover for our clients on a per-movement basis.
How fast can you lodge a T1 or T2?
Standard lodgement is 30–60 minutes from receiving full documentation. We operate 24/7 including weekends — there is no business-hours queue.
Are paper T1 / T2 documents still accepted?
No. Paper transit declarations are no longer accepted from July 2025 at UK airports and rail freight depots — declarations must be lodged electronically via NCTS. The only exception is the NCTS business continuity procedure when NCTS itself is unavailable.
What is T2L and when is it used?
T2L is a proof-of-Union-status document used when Union goods travel by sea between EU ports and need to demonstrate Union origin on arrival (so the receiver isn't charged duty as if the goods were third-country). T2LF is the same for movements to or from EU special fiscal territories.
What is an Authorised Consignor / Consignee?
Authorised Consignor status lets you start a transit movement from your own premises without presenting goods at an office of departure. Authorised Consignee status lets you receive movements at your own premises without presenting at an office of destination. Both authorisations require HMRC approval and significantly reduce waiting time.
Which countries are part of the Common Transit Convention?
The UK, all 27 EU member states, the four EFTA states (Iceland, Norway, Liechtenstein, Switzerland), Türkiye, Serbia, North Macedonia and Ukraine. Goods can move across the whole CTC territory under a single transit declaration with duty and VAT suspended throughout.