T1 (External Transit)
Customs proceduresArt. 226-227 – Regulation (EU) No 952/2013 (UCC)
PL: T1 (Tranzyt Zewnętrzny) | DE: T1 (Externes Versandverfahren)
Definition
External transit T1 is a customs procedure allowing movement of non-Union goods from the office of departure to the office of destination within the EU customs territory without payment of customs duties and without applying commercial policy measures. Goods retain their non-Union goods status throughout the procedure.
The T1 procedure is used when: goods from third countries are transported from a seaport to an inland customs office for clearance, goods transit through EU territory to a third country, or goods are moved between customs offices in different Member States. The T1 procedure is managed electronically through the NCTS system.
The principal (person lodging the transit declaration) must provide a customs guarantee covering the potential customs debt (duty and VAT). The deadline for delivery to the office of destination is set individually. Failure to complete the T1 procedure (e.g., loss of goods, non-delivery to the office of destination) results in a customs debt charged to the principal.
The T1 procedure is used when: goods from third countries are transported from a seaport to an inland customs office for clearance, goods transit through EU territory to a third country, or goods are moved between customs offices in different Member States. The T1 procedure is managed electronically through the NCTS system.
The principal (person lodging the transit declaration) must provide a customs guarantee covering the potential customs debt (duty and VAT). The deadline for delivery to the office of destination is set individually. Failure to complete the T1 procedure (e.g., loss of goods, non-delivery to the office of destination) results in a customs debt charged to the principal.