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Document T1 is one of the key customs instruments used in trade between Great Britain and the European Union. After Brexit, its role increased significantly — it applies to virtually every transport of non-union goods that pass through the territory of the EU or UK in transit. Professional T1 transit handling helps avoid costly errors and border delays.

What is document T1 and when is it applied?

Document T1 is an external transit procedure (External Transit) applied under the Common Transit Convention (CTC). It allows the transport of goods through several countries under customs “supervision” without the need for clearance and payment of duty in each of them — only with customs security deposited in the country of departure.

After Brexit, the UK acceded to the CTC as a separate party (no longer being part of the EU). This means that:

• Goods imported into UK from the EU, which are in transit through other countries, require T1
• Goods from UK transported through the EU to third countries require T1
• Union goods (T2) transported through UK in transit require the T2 procedure

The T1 procedure is governed by the Common Transit Procedure regulations, which are based on the Convention on a Common Transit Procedure and on the EU side — the Union Customs Code (EUR-Lex, Regulation 952/2013).

NCTS System — electronic handling of T1

Document T1 no longer exists in paper form — since 2000 the NCTS (New Computerised Transit System) has been in effect. NCTS is a telecommunications network connected to the customs systems of all CTC member countries, which enables:

• Electronic opening and closing of the transit procedure
• Real-time tracking of the shipment
• Automatic notification of the arrival of goods to the customs office of destination
• Management of customs securities

In the UK, the system managing NCTS is HMRC. Transit declarations can be submitted through customs software or by filing a T1 order with an authorized customs agent with access to NCTS.

Step by step: how does the T1 procedure work?

1. Submission of transit declaration (MRN)

A customs agency or company (if it has access to NCTS) submits an electronic transit declaration. The system generates an MRN (Movement Reference Number) — a unique number identifying the shipment in the transit procedure.

2. Deposit of customs security

Before opening the T1 procedure, it is necessary to have a valid customs security (general guarantee, individual or deposit). Customs agencies typically use their own general securities.

3. Inspection and release by the customs office of departure

The customs office of departure verifies the declaration, assigns the goods an MRN number and issues a TAD (Transit Accompanying Document) or MRN reference printed on the document accompanying the shipment.

4. Transport under transit procedure

The goods are transported to the customs office of destination. The driver must have a TAD or MRN code. At transit borders (transit customs offices), closure of the vehicle/container is checked.

5. Closure of the T1 procedure

Upon arrival at the customs office of destination, the procedure is closed — the office confirms the arrival of goods in the NCTS system. Customs security is released. Without proper closure of T1, the security will not be released and may be at risk of customs debt.

Customs security in the T1 procedure

Customs security is a key element of any transit procedure. It must cover the maximum potential customs debt (duty + VAT) from the value of the goods being transported. Types of securities:

• General guarantee — covers multiple transit operations up to a specified amount; requires approval by the customs office
• Individual guarantee — for a single transit operation
• Guarantee bond — issued by a guarantor (bank, insurer)
• Cash deposit — rarely used due to freezing of funds

Customs offices competent for T1 in the UK

In the UK, the customs offices competent for transit procedures include:

• Dover (port)
• Coquelles (Eurotunnel)
• Felixstowe (sea port)
• Heathrow (air)
• Manchester Airport

Information about customs offices is available on the GOV.UK website (HMRC Customs office list) and in the NCTS system.

FAQ — Frequently asked questions about T1

Need help? Contact Plutos Team — a UK customs broker registered for CDS.