What is the T1 procedure?
The T1 procedure is the external Union transit procedure under the Union Customs Code (UCC). It allows non-Union goods — goods not yet cleared and taxed in the EU — to be moved from one place in the customs territory of the Union to another without import charges being levied along the way. Customs duty, import VAT and any anti-dumping or excise duties remain suspended until the goods are properly placed under a follow-up procedure at destination.
A typical case: a container of goods from China arrives at the Container Terminal Bremerhaven but is to be cleared only at a customer's premises in southern Germany or Austria. Instead of clearing the goods for import at the seaport, a T1 is opened. The goods travel onwards under customs supervision, and the charges only fall due where the goods actually enter free circulation.
The term "external" means that the goods carry the customs status of "non-Union goods". This is distinct from the internal transit procedure T2, which we cover below.
When do you need a T1?
A T1 comes into play whenever uncleared third-country goods need to be moved within the EU without immediately releasing them into free circulation. For importers and buyers this is relevant in several situations:
- The goods are taken over at the port of arrival (e.g. Bremerhaven) but cleared only at the company site or the end customer.
- The goods are to be brought to a customs warehouse or a temporary storage facility inland.
- Part of the shipment is re-exported and should not enter EU circulation at all.
- The goods cross the EU on the way to a third country or to Switzerland or other contracting parties of the common transit procedure.
How the T1 procedure works
The transit procedure is today handled electronically and paperless. In Germany this is done via the IT system ATLAS, which is connected to the EU-wide NCTS (New Computerised Transit System). The process has three steps:
1. Opening at the office of departure: The holder of the procedure — usually the forwarder or customs agent — declares the goods electronically. The system assigns a unique Movement Reference Number (MRN). The Transit Accompanying Document (TAD) accompanies the shipment.
2. Movement under customs supervision: The goods travel to the destination within a deadline set by the office of departure. For authorised consignors and consignees the physical visit to the customs office is not required, which saves time.
3. Discharge at the office of destination: At the destination the goods are presented, arrival is reported in NCTS and the procedure is discharged. Only then can the goods be cleared, stored or moved onward.
Guarantee and deadlines
Because charges are suspended during transport, customs requires a guarantee. It covers the potential import charges in case the goods are not properly presented. In practice, experienced forwarders use a comprehensive guarantee that secures many procedures at once — the importer then does not have to lodge an individual guarantee.
The transit deadline is set individually by the office of departure and depends on distance and means of transport. It is often only a few days. If the deadline is exceeded or the goods are not presented in time, the procedure risks non-discharge.
What happens on non-discharge?
If a T1 is not properly discharged at the office of destination, customs assumes the goods were removed from customs supervision. The consequence: a customs debt arises and the suspended import charges fall due — from the holder of the procedure and usually against the guarantee. In addition, an enquiry procedure can be started.
This is why clean and timely discharge is so decisive. A seasoned service provider actively monitors every open procedure and presents the goods on time at the office of destination so that additional claims do not arise in the first place.
The role of forwarder and storage facility
As an AEO-C-certified family business (since 1992, right at the Container Terminal Bremerhaven) we take on the T1 procedure as holder of the procedure — from opening in ATLAS to discharge. Our storage facility with over 14,000 m² allows non-Union goods to be stored under customs supervision, picked and cleared only when the call-off comes.
For importers this means: no need for your own status as an authorised consignor, no own guarantee, no demurrage from delayed clearance. We bundle transport, transit procedure and later customs clearance in one hand.
Difference between T1 and T2
T1 and T2 differ by the customs status of the goods moved. T1 (external transit) applies to non-Union goods whose charges have not yet been paid. T2 (internal transit) applies to Union goods moved through a third-country territory — such as Switzerland — that are to retain their Union status.
In short: T1 secures uncleared import goods, T2 secures the Union character of already cleared goods on transit through non-EU territory. For the classic import from a third country via a seaport, T1 is the relevant procedure.
What does a T1 document cost?
The cost of a T1 document is not set by law but is a service provided by the forwarder. It depends on factors such as the number of items, the value of the goods (relevant for the guarantee), the route and additional services. Typically the fee for issuing a transit accompanying document is in the low two- to three-digit euro range per operation; reliable figures always result from the specific order. We quote the price to you transparently in advance — just contact us with the key data of your shipment.
Frequently asked questions about the T1 procedure
How long is a T1 valid?
The transit deadline is set individually by the office of departure and, depending on distance and means of transport, is usually only a few days. Within this deadline the goods must be presented at the office of destination.
Who is responsible in the T1 procedure?
The holder of the procedure is responsible — in practice usually the forwarder or customs agent. They open the procedure, provide the guarantee and are liable for proper discharge.
What is the difference between T1 and T2?
T1 is the external transit procedure for non-Union goods (not yet cleared). T2 is the internal transit procedure for Union goods that are to retain their status when transiting through a third-country territory.
What does a T1 document cost?
The cost is a service fee from the forwarder and depends on items, value of goods and route. It typically ranges in the low two- to three-digit euro range per operation. We quote the price transparently in advance.