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Customs transit allows goods to move under customs control between customs locations without completing final import clearance at the first point of entry. OTS Broker prepares and lodges T1 and T2 transit declarations through NCTS and supports cross-border movements across the UK, EU and Common Transit network.
We work with freight forwarders, manufacturers, distributors, carriers and logistics operators moving goods through ports, borders and inland customs locations. Our customs teams operate across the UK, France, the Netherlands and Poland, with support available 7 days a week for standard and time-critical transit movements.
Transit support for non-Union goods moving under customs control while applicable import duties and taxes remain suspended.
Common Transit support for Union goods where their customs status needs to be maintained during the movement.
Preparation and submission of transit declaration data through the New Computerised Transit System.
Coordination through departure, offices of transit where applicable, destination and closure of the movement.
Need to open a T1 or T2 movement? Send us the commercial, transport and route details so we can check the correct transit procedure and information required.
Customs transit allows goods to move between customs locations while the customs treatment that would otherwise apply at the first point of entry is deferred until the goods reach their destination or another customs procedure begins.
For non-Union goods moving under T1, applicable import duties and taxes remain suspended while the goods are under the transit procedure. T2 is used for Union goods where their Union customs status needs to be maintained during the transit movement.
Typical transit movements include:
Transit postpones final customs clearance rather than removing customs obligations. The goods, declaration, route and guarantee arrangements must remain compliant until the movement has been completed correctly.
T1 is used primarily for non-Union goods, while T2 is used for Union goods moving under internal or Common Transit where their Union status needs to be maintained.
The table below shows the practical difference between the two transit procedures.
| Area | T1 Transit | T2 Transit |
|---|---|---|
| Goods status | Primarily non-Union goods. | Union goods whose customs status needs to be maintained during transit. |
| Main purpose | Move non-Union goods under customs control while applicable import duties and taxes remain suspended. | Move Union goods under transit while preserving their Union customs status. |
| Typical scenario | Non-Union cargo moves from a port to an inland customs office for final import clearance. | Union goods move between EU locations through a Common Transit country outside EU customs territory. |
| System | The transit declaration is managed through NCTS. | The transit declaration is managed through NCTS. |
The correct transit type should be established before the declaration is submitted because the choice between T1 and T2 depends primarily on the customs status of the goods, not simply on the route they are taking.
A T1 transit declaration is generally used when non-Union goods need to move under customs control before they are released for free circulation or placed under another customs procedure.
Imported goods can move away from the port under transit before final import clearance takes place inland.
Non-Union goods can move through several Common Transit territories while applicable customs charges remain suspended.
Goods can move under transit to an authorised location where another customs procedure will begin.
Transit can support commercial freight movements where consignments need to remain under customs control before final clearance.
If the goods will be imported after transit ends, the transit movement and subsequent import customs clearance should be coordinated so that the destination process is prepared before the goods arrive.
A T2 transit declaration is used for Union goods moving under internal or Common Transit where their Union customs status needs to be maintained throughout the movement.
A typical example is Union goods moving between EU locations through a Common Transit country outside EU customs territory. T2 allows the goods to follow that route while maintaining their Union customs status under the transit procedure.
Other T2 scenarios depend on the exact customs status, route and procedure, so the appropriate transit arrangement should be confirmed before the movement is opened.
To prepare a transit declaration, we need enough information to identify the goods, parties, transport, route, customs offices and guarantee arrangement that apply to the movement.
Typical information and documents include:
The exact data required depends on the movement. Incomplete or inconsistent information can prevent the declaration from being accepted or create problems later at an office of transit or at destination.
If the tariff classification is uncertain, our goods classification service can be used before the transit declaration is prepared.
The NCTS transit process begins with preparation of the declaration and continues until the goods reach the office of destination or authorised consignee and the movement is properly completed.
The operational sequence is usually as follows:
For a more detailed explanation of the electronic system used to manage these movements, see our guide to NCTS and customs transit.
A transit guarantee secures the potential customs debt that could become payable if goods moving under transit are not discharged correctly.
The guarantee provides security for potential customs import duty, import VAT and other covered charges while the relevant liabilities remain suspended.
NCTS tracks the guarantee amounts associated with open transit movements, so sufficient guarantee capacity must be available when a movement is opened.
If a movement is not discharged correctly, the guarantee can remain committed while customs establish what happened to the goods and whether a debt has arisen.
The precise guarantee arrangement depends on the holder of the procedure and the authorisations or guarantee facilities available for the movement.
At the office of destination or authorised consignee, the goods are presented and their arrival is recorded so that the transit procedure can move towards completion.
The destination process confirms whether the goods have reached the expected destination and whether the relevant transit requirements have been met. The necessary results are communicated through NCTS so that the movement can be discharged where everything is in order.
Problems at destination can arise where:
For this reason, the destination stage is as important as opening the transit movement at departure.
T2L and T2LF are electronic proofs of Union status and should not be confused with T1 and T2 transit declarations.
They are used where the Union customs status of goods needs to be evidenced separately. T2L and T2LF proof data is handled electronically through the EU Proof of Union Status system, known as PoUS.
T2L data provides evidence that goods have Union customs status where separate proof of that status is required.
T2LF data provides proof of Union status for relevant movements of goods to, from or between non-fiscal areas.
Important: T1 and T2 are customs transit procedures managed through NCTS. T2L and T2LF are proofs of Union status handled separately through the relevant proof-of-status process. They are not four interchangeable types of transit document.
OTS Broker can support the customs information required where proof of Union status is relevant to a shipment.
Customs transit can be used with road, sea, rail and air freight where the movement and transport arrangement fall within the relevant transit rules.
Transit movements can support trucks moving between ports, border locations and inland customs offices.
Goods moving through ports can use transit where they need to remain under customs control before reaching the relevant customs destination.
Rail consignments can move under transit where the goods remain subject to the customs procedure across the relevant route.
Air cargo can move under transit between airports and customs locations before final clearance or another customs procedure begins.
For certain UK road movements, the transit process may also need to be coordinated with GVMS and other border systems depending on the route and port operating model.
Transit problems most often arise when the physical movement no longer matches the declaration, guarantee information is insufficient or the procedure is not completed correctly at destination.
Common causes include:
Correct preparation reduces avoidable errors and queries, but the transit movement still has to be managed correctly from departure through to destination.
Customs transit often connects the export side of one movement with the import or other customs procedure that follows at destination.
Where transit ends with final import, the destination declaration can be prepared to follow the transit movement.
Export formalities may need to be completed before a transit movement begins, depending on the goods and route.
Accurate commodity codes help ensure that the goods and relevant customs data are described correctly in the transit declaration.
GVMS or other customs and border systems may need to be coordinated with the transit movement for particular routes.
Where export formalities are required before transit starts, our export customs clearance service can be coordinated with the movement.
Send us the commercial invoice, packing list, transport details, intended route, departure and destination customs offices, and any previous customs references you already hold.
Our customs team can check the appropriate transit procedure, identify missing information and prepare the movement for NCTS submission.
A T1 transit declaration is used primarily for non-Union goods moving under customs control while applicable import duties and taxes remain suspended. The goods remain under the transit procedure until the movement is completed at the office of destination or another authorised destination point.
A T2 transit declaration is used for Union goods moving under internal or Common Transit where their Union customs status needs to be maintained throughout the movement.
The main difference is the customs status of the goods. T1 is primarily used for non-Union goods, while T2 is used for Union goods moving under a transit procedure that preserves their Union customs status.
There is no single universal validity period for every T1 movement. The office of departure sets a time limit by which the goods should be presented at the office of destination, taking account of the route and circumstances of the movement.
A T1 requires sufficient information to identify the goods, holder of the procedure, transport, route, departure office, destination office and guarantee arrangement. Commercial documents and preceding customs references may also be required depending on the movement.
An MRN is the Movement Reference Number used to identify a transit movement in the customs system. It allows the movement to be referenced and processed as it progresses through the transit procedure.
A Transit Accompanying Document, or TAD, contains key information used to identify the transit movement, including its MRN. The TAD information may be presented during the journey and at destination where required.
A transit declaration requires the appropriate guarantee details or other permitted guarantee arrangement for the movement. The guarantee secures potential customs debt while the relevant duties and taxes remain suspended under transit.
If a transit movement is not discharged correctly, customs may investigate whether the goods reached their destination and whether a customs debt has arisen. The relevant guarantee capacity can remain committed until the movement is resolved.
The status of a T1 movement is recorded in NCTS. The holder of the procedure or customs representative can check whether the destination process has resulted in the movement being completed and discharged.
T2 is a customs transit declaration for Union goods moving under transit, while T2L is electronic evidence of Union customs status. T2L does not replace a T2 declaration where a transit procedure is required.
Yes. Customs transit can be used with road, sea, rail and air freight where the goods, route and transport arrangement meet the requirements of the relevant transit procedure.
