Dimond Movers

T1 Transit Documentation (Common Transit)

Customs services only — transport and removals are not included.

In short: A T1 is a transit declaration under the Common Transit Convention that lets non-Union goods travel under customs control, with duties and taxes suspended and covered by a guarantee, from an office of departure to an office of destination where they are cleared.

The UK has been a contracting party to the Common Transit Convention in its own right since 1 January 2021. That lets goods travel from Great Britain to an EU customs office — or the other way — under transit, instead of being cleared at the first border.

Transit is opened and closed through the New Computerised Transit System (NCTS). Dimond Movers helps you understand whether transit suits your movement and what information it needs.

T1 versus an export declaration

An export declaration records goods leaving the UK. A T1 transit declaration controls how goods travel to the place they will be cleared. Many UK–EU movements use both: an export declaration for leaving Great Britain, and a T1 that carries the goods to an inland EU office for import clearance.

T1 is used for goods without EU customs status (which includes goods coming from Great Britain). T2 is used for goods that already have Union status and pass through a common transit country.

How a T1 movement usually runs

  • A holder of the transit procedure is identified and provides a guarantee covering the suspended duties and taxes.
  • The T1 is lodged at the office of departure, producing a Movement Reference Number and transit accompanying document.
  • The goods travel by the declared route within the set time limit, with seals where required.
  • The goods are presented at the office of destination, the transit is closed in NCTS and the goods are then cleared.

When transit is useful

Transit can help when clearance at the destination is simpler than at the border, or when goods pass through several countries. It adds responsibility: the transit holder is liable if the movement is not closed correctly, so it should be planned rather than added at the last minute.

Documents usually needed

  • Details of the transit holder and guarantee
  • Commercial invoice or inventory and packing list
  • Commodity codes and goods descriptions
  • Office of departure and office of destination
  • Vehicle and seal details, and planned route
  • Linked export declaration MRN where one is made

Common mistakes to avoid

  • Treating T1 as a replacement for every other declaration.
  • Not closing the transit at the office of destination, leaving the holder liable.
  • Mismatched goods descriptions between export, transit and import.
  • Underestimating the guarantee required.

Timing

Transit time limits are set by the office of departure. Release at departure and clearance at destination depend on customs authorities, so we do not promise timings.

Frequently asked questions

When did the UK join the Common Transit Convention?
The UK became a contracting party to the Common Transit Convention in its own right on 1 January 2021.
What is the difference between T1 and T2?
T1 covers non-Union goods, such as goods coming from Great Britain. T2 covers goods with EU customs status moving through a common transit country.
Do I need a guarantee for transit?
Generally yes. The guarantee covers the duties and taxes suspended while the goods are in transit.
Is T1 the same as a GMR?
No. A GMR is a UK reference that links declarations for a vehicle crossing certain GB borders. It can include a transit MRN, but it is not a transit declaration.

Official sources

Requirements are set by HMRC and EU customs authorities and can change. This page is general guidance, not legal advice. Last reviewed: .