A T1 is the declaration for EU external transit: it moves non-Union goods from a customs office of departure to a customs office of destination without paying import duties and taxes during the journey. The goods stay under customs supervision and cannot be released for consumption while under T1. The procedure ends at destination, and customs then discharges it. See the European Commission’s transit overview.
What is a T1 used for?
Goods arrive at Le Havre or Paris-CDG, but the importer prefers to clear them near its own site, for example because its declarant works there or because it runs a suitable warehouse. The T1 covers that intermediate leg: the goods travel under customs control, with duties and taxes suspended, to the office where the import declaration (IMA) is lodged or another procedure starts.
French Customs defines Union external transit as the movement of non-Union goods within the EU customs territory (general transit overview). The same mechanism exists under common transit, which links the EU with EFTA countries (European Free Trade Association) and other contracting parties, including the United Kingdom, Switzerland and Türkiye; the Commission states that the rules are identical.
How a T1 works, step by step
1. Declaration at the office of departure
The person who lodges the transit declaration at the office of departure becomes the “holder of the procedure”. In practice, a declarant or a mandated customs representative often files it on behalf of the importer or forwarder.
The declaration is electronic. The EU system is NCTS (New Computerised Transit System), called NSTI in French. In France, operators access it through the Delta T online service.
2. The MRN and accompanying document
Once the declaration is accepted, the system generates an MRN (Master Reference Number), a unique ID used to track the movement end to end. The holder receives the MRN or a Transit Accompanying Document (TAD), according to the European Commission.
3. The guarantee
The holder provides a financial guarantee covering the duties and taxes at stake during transit (French Customs). It can be a cash deposit or an undertaking from a financial institution, unless a waiver applies.
4. The time limit for presentation
There is no single validity period for a T1. The office of departure sets a time limit for each operation, taking into account the means of transport, the itinerary, any legislation that may affect it (such as driving-time rules) and information provided by the holder. The other countries crossed cannot change it. If goods arrive late, the holder is deemed to have complied when they prove the delay is not attributable to them (Commission Transit Manual, § IV.2.3.6).
5. Presentation at the office of destination
The holder must present the goods intact, with seals intact where applicable, at the office of destination together with the declaration data. An authorised consignee may receive goods at its own premises once unloading is authorised (French Customs, arrival of goods under transit).
Ending and discharging a T1
The Transit Manual separates two moments. The procedure ends when the goods are presented at the office of destination. It is discharged when customs establishes that the operation ended correctly, by comparing data at destination with data at departure. The office of departure then writes off the movement and releases the guarantee.
Physical arrival alone is therefore not enough. Copying a T1 reference into another document does not itself prove discharge.
What if a T1 is not discharged?
Without proof of a correct ending, the office of departure first queries the office of destination, then may open an enquiry procedure with the holder. If the ending cannot be established, customs determines whether a customs debt has arisen, who owes it and where it must be recovered; penalties may apply (Transit Manual, § VII.1). In practice, the holder may have to pay the duties and taxes that had been suspended.
T1, T2, export document and TIR carnet compared
| Document | Goods | Purpose |
|---|---|---|
| T1 (external transit) | Non-Union | Move under customs control, duties suspended, to the office of destination |
| T2 (internal transit) | Union | Move between two EU points through a non-EU country, for example Switzerland |
| Export declaration (often called EX-A in France) and its accompanying document | Goods leaving the EU (export or re-export) | Accompany exported goods to the office of exit |
| TIR carnet | Depends on the operation | International road transit under a document recognised in many countries |
T2 covers Union goods that pass through a country or territory outside the EU customs territory (French Customs).
The export accompanying document is not transit: it follows an export declaration to the office of exit, where exit is notified so that the exporter obtains proof of exit (French Customs).
The TIR carnet serves as the accompanying and control document in the countries of departure, transit and destination. Within the EU, it only applies to movements that start or end outside the EU, or that link two EU countries through a non-EU country, according to the European Commission.
Keep the references together
Retain the MRN, the offices of departure and destination, the time limit, transport documents and confirmation of processing at destination. In the shipment file, those references help the carrier, declarant and receiving team coordinate. For who does what among these players, see freight forwarder, transport broker, customs broker: what’s the difference.
Frequently asked questions
What is a T1 transit document?
It is an EU external transit declaration. It lets non-Union goods move under customs supervision, with duties and taxes suspended, between an office of departure and an office of destination. Import formalities take place at destination.
Who issues a T1?
The holder of the procedure, meaning the person who lodges the transit declaration at the office of departure. In practice, a declarant or customs representative often enters it in NCTS (Delta T in France) on behalf of the importer.
How long is a T1 valid?
There is no fixed duration. The office of departure sets a presentation time limit for each operation, based on the transport mode, itinerary and applicable rules. The date appears in the declaration data.
What is the difference between T1 and T2?
T1 covers non-Union goods. T2 covers Union goods that must cross a non-EU country, such as Switzerland, to travel from one EU point to another.
What does “discharging a T1” mean?
It is customs’ confirmation that transit ended correctly, after comparing data from the offices of departure and destination. The office of departure then releases the guarantee. Without discharge, an enquiry procedure can lead to recovery of duties.