Transit Procedures T1 and T2: Moving Goods Through Multiple Countries

Transit procedures T1 and T2 are essential mechanisms for moving goods through multiple customs territories without paying duties at each border crossing. These procedures, governed by the Common Transit Convention (CTC), allow goods to travel from one country to another under customs control, with duty and tax obligations suspended until the goods reach their final destination. For businesses involved in UK-EU trade, understanding transit procedures is critical for efficient supply chain management.

What Are T1 and T2 Transit Procedures?

T1 (External Transit): Used for non-Union goods (goods that have not been released into free circulation in the EU or UK) moving through customs territories. When goods arrive at a UK port from a non-EU country and need to travel through the EU to reach their final destination, a T1 transit declaration allows them to cross EU territory without undergoing import formalities at each border.

T2 (Internal Transit): Used for Union goods (goods in free circulation within the EU) moving through a non-EU customs territory. For example, goods moving from France to Ireland through the UK via the “landbridge” would use a T2 transit declaration to maintain their Union status while crossing UK territory.

According to GOV.UK guidance, the UK acceded to the Common Transit Convention as an independent contracting party following Brexit, ensuring continuity of transit procedures between the UK and EU.

How Transit Procedures Work in Practice

The process begins at the office of departure, where a transit declaration is lodged electronically via the New Computerised Transit System (NCTS). The goods are sealed and given a Transit Accompanying Document (TAD) or electronic reference. The goods then travel under customs control to the office of destination, where they are presented and the transit procedure is discharged.

Throughout the journey, the goods must follow the prescribed route and be presented at any offices of transit (border crossing points). The NCTS tracks the movement electronically, alerting authorities if goods fail to arrive at the destination within the prescribed time limit.

Guarantee Requirements

Transit procedures require a financial guarantee to cover potential duty and tax liabilities. This guarantee ensures that if goods disappear during transit (are diverted into the domestic market without paying duties), the customs authorities can recover the amounts owed. Guarantees can be provided as individual guarantees (per transit movement) or comprehensive guarantees (covering multiple movements). An experienced customs broker can help arrange appropriate guarantee coverage.

The UK Landbridge

One of the most significant practical applications of transit in UK-EU trade is the UK landbridge — the route used by Irish and continental European businesses to move goods through Great Britain. Goods travel from an EU port to a UK port, cross the UK by road, and exit through another UK port to the EU. Transit procedures are essential for this route, as goods cross two customs borders (EU-UK and UK-EU).

Benefits of Using Transit Procedures

Duty suspension: No duty or VAT is payable at intermediate border crossings, only at the final destination.

Simplified border crossings: Transit goods benefit from expedited processing at borders, as the main customs formalities are handled at departure and destination.

Flexibility: Goods can pass through multiple countries without undergoing separate import and export procedures in each.

Professional support from a customs clearance specialist ensures transit declarations are properly completed and guarantees are in place, minimising the risk of delays or financial exposure.