Transit and T1 Documents
A T1 is a transit document which ensures crossing boarders without import charges within the EU, the EFTA-states and further contracting parties. For example, if you have goods travelling from the UK to Poland, via various EU countries the T1 can be used so goods do not have to be cleared and taxes paid in each country.
T1 is a customs financial guarantee. If for some reason the goods are not delivered to the customs checkpoint of the desired destination, the agent that issued the guarantee will be obliged to pay the customs duties, which would be issued after the customs clearance of the goods for use in the European Union.
T1s declarations must be done electronically via the New Computerised Transit System (NCTS), which is a paperless system, however, a covering document known as The Transit Accompanying Document (TAD) must come along the goods during transit and should be presented together with the goods at any Transit Office on route and at the office destination. The TAD will include the Movement reference Number (MRN) generated by the NCTS produced upon acceptance of the declaration.
Whose responsibility is it to arrange the T1?
T1 must be done by whoever is responsible for arranging the transport. Please ensure you understand the responsibilities under the incoterms you are using.
GM Chamber can now assist with processing export T1. Our partner will also provide the guarantee to cover the value of VAT/duty suspended. For further information on pricing and how we can help to process declarations, please email chambercustoms@gmchamber.co.uk or call 0161 393 4368.